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Income Tax Expense (Tables)

12 Months Ended

Jun. 30, 2025

Income Tax Expense [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

		Consolidated
		30 June 2025				30 June 2024
		$				$
Numerical reconciliation of income tax expense and tax at the statutory rate
Loss before income tax expense			(6,645,453	)			(3,546,195	)

Tax at the statutory tax rate of 25%			(1,661,363	)			(886,549	)

Tax effect amounts which are not deductible/(taxable) in calculating taxable income:
Permanent differences			400,042				332,974
Timing differences (not meeting deferred asset criteria)			(47,226	)			(52,532	)
Carry forward losses (not meeting deferred asset criteria)			1,308,547				606,107
Income tax expense			-				-

Schedule of Unused Tax Losses Deferred Tax Asset

		Consolidated
		30 June 2025				30 June 2024
		$				$
Deferred tax assets not recognised
Deferred tax assets not recognised comprises temporary differences attributable to:
– Payables, accrued expenses and provisions			103,611				33,722
– Deferred revenue			-				31,340
– Other – Expenses deductible in future periods			98,681				98,681
– Other – Right of use assets			-				-
Total deferred tax asset attributable to temporary differences not recognised			202,292				163,743

Schedule of Unused Tax Losses Deferred Tax Asset

		30 June 2025				30 June 2024
		$				$
The amount of unused tax losses for which no deferred tax asset is recognised:
– applicable to the company			10,536,558				5,802,382
– applicable to subsidiaries (not consolidated for tax purposes)			171,744				171,618
Potential tax benefit @ 25%			2,677,075				1,493,500