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Income tax benefit - Summary of Income tax benefit (Detail) - AUD ($) $ in Thousands | 12 Months Ended
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Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2016
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |
Loss before income tax benefit | $ (6,344) | $ (10,869) | $ (12,155)
Tax at the statutory tax rate of 27.5% (2017: 27.5%, 2016: 30%) | (1,745) | (2,989) | (3,646)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |
Impact of foreign tax rate differential |  |  | 44
Research and Development claim | 605 | 1,282 | 1,479
Capitalised expenses |  | 234 | 79
Employee option plan | 46 | 131 | 112
Gain/loss on revaluation of contingent consideration | (402) | 210 |
Other non-deductible expenses |  | 5 | (317)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income | (1,496) | (1,127) | (2,249)
Prior year tax losses not recognised now recouped |  | (1) |
Tax losses and timing differences not recognised | 1,191 | 929 | 2,249
Income tax benefit | (305) | (199) |
Australia [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 50,331 | 49,131 | 59,909
Potential tax benefit | 13,841 | 13,513 | 17,973
US [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 2,525 | 2,173 | 2,100
Potential tax benefit | $ 530 | $ 456 | $ 714

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