XML 26 R12.htm IDEA: XBRL DOCUMENT
v3.20.2

Income tax benefit | 12 Months Ended
--- | ---
Jun. 30, 2020
Text block [abstract] |
Income tax benefit | Note 7. Income tax benefit
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax benefit |  |  | (12,765 | ) |  |  | (10,568 | ) |  |  | (6,344 | )
Tax at the statutory tax rate of 27.5% |  |  | (3,511 | ) |  |  | (2,906 | ) |  |  | (1,745 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  | — |  |  |  | — |  |  |  | — |
Impact of foreign tax rate differential |  |  |  |  |  |  |  |  |  |  |  |
Research and Development claim |  |  | 280 |  |  |  | 394 |  |  |  | 605 |
Capitalised expenses |  |  | — |  |  |  | — |  |  |  | — |
Employee option plan |  |  | 72 |  |  |  | 67 |  |  |  | 45 |
Gain/loss on revaluation of contingent consideration |  |  | 131 |  |  |  | 17 |  |  |  | (401 | )
Other non-deductible expenses |  |  | — |  |  |  | — |  |  |  | — |
|  |  | (3,028 | ) |  |  | (2,428 | ) |  |  | (1,496 | )
Prior year tax losses not recognised now recouped |  |  | — |  |  |  | — |  |  |  | — |
Tax losses and timing differences not recognised |  |  | 2,730 |  |  |  | 2,130 |  |  |  | 1,191 |
Income tax benefit |  |  | (298 | ) |  |  | (298 | ) |  |  | (305 | )
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
T ax losses not recognised |  |  |  |  |  |  |  |  |  |  |  |
Unused tax losses for which no deferred tax asset has been recognised-Australia |  |  | 67,430 |  |  |  | 57,050 |  |  |  | 50,331 |
Potential tax benefit @ 27.5 % - Australia |  |  | 18,543 |  |  |  | 15,689 |  |  |  | 13,841 |
Unused tax losses for which no deferred tax asset has been recognised-US |  |  | 1,570 |  |  |  | 2,366 |  |  |  | 2,525 |
Potential tax benefit at statutory tax rates@21 %-US |  |  | 330 |  |  |  | 497 |  |  |  | 530 |

X
- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfIncomeTaxExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | kzia_TextBlockAbstract
Namespace Prefix: | kzia_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration