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Deferred Tax and Income Tax (Tables) | 12 Months Ended
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Jun. 30, 2023
General Information [Abstract] |
Schedule of Net Deferred Tax Liabilities | The roll forward of net deferred tax as of June 30, 2023, 2022, 2021 and 2020 is as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Balance at beginning of year |  | $ | - |  |  |  | - |  |  |  | - |  |  |  | - |
Incorporated through the business combination |  |  | 1,297,436 |  |  |  | - |  |  |  | - |  |  |  | - |
Credited to profit & loss |  |  | (234,542 | ) |  |  | - |  |  |  | - |  |  |  | - |
Charged to Other Comprehensive Income |  |  | 8,913 |  |  |  | - |  |  |  | - |  |  |  | - |
Balance at year end |  | $ | 1,071,807 |  |  |  | - |  |  |  | - |  |  |  | - |
Schedule of Principal Statutory Taxes Rates in the Countries | Principal statutory taxes rates in the countries where the Group operates for all the years presented are:
|  | Income tax rate |
Tax Jurisdiction |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Argentina |  |  | 25%-35 | % |  |  | - |  |  |  | - |  |  |  | - |
Luxembourg |  |  | 15 | % |  |  | - |  |  |  | - |  |  |  | - |
United Kingdom |  |  | 19 | % |  |  | 19 | % |  |  | 19 | % |  |  | 19 | %
United States of America |  |  | 21 | % |  |  | 21 | % |  |  | 21 | % |  |  | 21 | %
Schedule of Income Tax for Other Jurisdictions | Income tax for other jurisdictions is calculated based on the substantially enacted nominal tax rates prevailing in the respective jurisdictions.
|  | As of June 30, 2023 |  |  | As of June 30, 2022 |  |  | As of June 30, 2021 |  |  | As of December 30, 2020 |
Loss before tax |  | $ | (52,023,422 | ) |  |  | (4,526,905 | ) |  |  | (1,986,814 | ) |  |  | (320,524 | )
Corporate tax rate |  |  | 15 | % |  |  | 19 | % |  |  | 19 | % |  |  | 19 | %
Income tax (benefit)/expense |  |  | 7,803,513 |  |  |  | 860,112 |  |  |  | 377,495 |  |  |  | 60,900 |
Effect of difference tax rates subsidiaries operating in other jurisdictions |  |  | 428,506 |  |  |  | - |  |  |  | - |  |  |  | - |
Tax losses (i) |  |  | (1,631,947 | ) |  |  | (860,112 | ) |  |  | (377,495 | ) |  |  | (60,900 | )
Non-deductible expenses - listing cost |  |  | (6,405,759 | ) |  |  | - |  |  |  | - |  |  |  | - |
Net gain on inflation effect on monetary items |  |  | 52,914 |  |  |  | - |  |  |  | - |  |  |  | - |
Income tax inflation adjustment |  |  | (35,826 | ) |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | 23,141 |  |  |  | - |  |  |  | - |  |  |  | - |
Tax benefit for the year |  |  | 234,542 |  |  |  | - |  |  |  | - |  |  |  | - |
| (i) | Deferred tax assets have not been recognized, because it is not probable that future taxable profit will be available against which the Group can use the benefits therefrom.
Schedule of Net Deferred Tax Liabilities | Net deferred tax liabilities are comprised of the following amounts:
|  | As of June 30, 2023 |  |  | As of June 30, 2022 |
Deferred tax asset |  |  |  |  |  |
Tax loss carry-forward |  |  | 292,267 |  |  |  | - |
Total other receivables |  | $ | 292,267 |  |  |  | - |
Deferred tax liability |  |  |  |  |  |  |  |
Customer relationship |  |  | 1,346,374 |  |  |  | - |
Other tax liabilities |  |  | 17,700 |  |  |  |  |
Total deferred tax liability |  | $ | 1,364,074 |  |  |  | - |
Net deferred tax liability |  | $ | 1,071,807 |  |  |  | - |
Schedule of Accumulated Tax Loss Carryforwards | The following table shows the expiration date of the recognized accumulated tax loss carryforwards pursuant to statutes of limitations:
Fiscal year |  | Tax-loss carry forward |  |  | Deferred tax asset |  |  | Expiration date |  |  | Tax jurisdiction
2022 |  |  | 10,980 |  |  |  | 3,843 |  |  |  | 2027 |  |  | Argentina
2023 |  |  | 824,069 |  |  |  | 288,424 |  |  |  | 2028 |  |  | Argentina
Total |  |  | 835,049 |  |  |  | 292,267 |  |  |  |  |  |  |
Schedule of Estimated Future Taxable Profit. | Deferred tax assets have not been recognized in respect of the following items, because it is not probable that future taxable profit will be available against which the Group can use the benefits therefrom:
|  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Tax losses per country |  | Gross amount |  |  | Tax effect |  |  | Gross amount |  |  | Tax effect |  |  | Gross amount |  |  | Tax effect |  |  | Gross amount |  |  | Tax effect |
United Kingdom |  |  | 3,641,516 |  |  |  | 691,888 |  |  |  | 4,526,905 |  |  |  | 860,112 |  |  |  | 1,986,814 |  |  |  | 377,495 |  |  |  | 320,524 |  |  |  | 60,900 |
Luxembourg |  |  | 3,267,560 |  |  |  | 620,837 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Argentina |  |  | 1,484,790 |  |  |  | 282,110 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
United States of America |  |  | 195,328 |  |  |  | 37,112 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 8,589,194 |  |  |  | 1,631,947 |  |  |  | 4,526,905 |  |  |  | 860,112 |  |  |  | 1,986,814 |  |  |  | 377,495 |  |  |  | 320,524 |  |  |  | 60,900 |

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