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Income tax benefit (Tables) | 12 Months Ended
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Jun. 30, 2018
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Summary of income tax benefit |
|  | Consolidated |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax benefit |  |  | (6,344 | ) |  |  | (10,869 | ) |  |  | (12,155 | )
Tax at the statutory tax rate of 27.5% (2017: 27.5%, 2016: 30%) |  |  | (1,745 | ) |  |  | (2,989 | ) |  |  | (3,646 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |  |  |  |  |
Impact of foreign tax rate differential |  |  | — |  |  |  | — |  |  |  | 44 |
Research and Development claim |  |  | 605 |  |  |  | 1,282 |  |  |  | 1,479 |
Capitalised expenses |  |  | — |  |  |  | 234 |  |  |  | 79 |
Employee option plan |  |  | 46 |  |  |  | 131 |  |  |  | 112 |
Gain/loss on revaluation of contingent consideration |  |  | (402 | ) |  |  | 210 |  |  |  | — |
Other non-deductible expenses |  |  | — |  |  |  | 5 |  |  |  | (317 | )
|  |  | (1,496 | ) |  |  | (1,127 | ) |  |  | (2,249 | )
Prior year tax losses not recognised now recouped |  |  | — |  |  |  | (1 | ) |  |  | — |
Tax losses and timing differences not recognised |  |  | 1,191 |  |  |  | 929 |  |  |  | 2,249 |
Income tax benefit |  |  | (305 | ) |  |  | (199 | ) |  |  | — |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Tax losses not recognised |  |  |  |  |  |  |  |  |  |  |  |
Unused tax losses for which no deferred tax asset has been recognised-Australia |  |  | 50,331 |  |  |  | 49,131 |  |  |  | 59,909 |
Potential tax benefit @ 27.5% (2017: 27.5%, 2016: 30%)-Australia |  |  | 13,841 |  |  |  | 13,513 |  |  |  | 17,973 |
Unused tax losses for which no deferred tax asset has been recognised-US |  |  | 2,525 |  |  |  | 2,173 |  |  |  | 2,100 |
Potential tax benefit at statutory tax rates@21%-US |  |  | 530 |  |  |  | 456 |  |  |  | 714 |

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