XML 82 R68.htm IDEA: XBRL DOCUMENT
v3.20.2

Income tax benefit - Summary of Income tax benefit (Detail) - AUD ($) $ in Thousands | 12 Months Ended
--- | ---
Jun. 30, 2020 | Jun. 30, 2019 | Jun. 30, 2018
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 |  |  |
Tax effect amounts which are not deductible/(taxable) in calculating taxable income | (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)
Australia [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 67,430 | 57,050 | 50,331
Potential tax benefit | 18,543 | 15,689 | 13,841
US [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 1,570 | 2,366 | 2,525
Potential tax benefit | $ 330 | $ 497 | $ 530

X
- Definition The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 80 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2019-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2019-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23_h&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_79&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_82_d&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_103&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_102&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2019-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2019-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_TaxEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition Tax effect amounts which are not deductible/(taxable) in calculating taxable income. + References No definition available. + Details
Name: | kzia_TaxEffectAmountsWhichAreNotDeductibleTaxableInCalculatingTaxableIncomeAbstract
Namespace Prefix: | kzia_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax effect of capitalised expenses. + References No definition available. + Details
Name: | kzia_TaxEffectOfCapitalisedExpenses
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of expense employee option plan. + References No definition available. + Details
Name: | kzia_TaxEffectOfExpenseEmployeeOptionPlan
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of expense not deductible and taxable in determining taxable profit (tax loss). + References No definition available. + Details
Name: | kzia_TaxEffectOfExpenseNotDeductibleAndTaxableInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of expense research and development claim. + References No definition available. + Details
Name: | kzia_TaxEffectOfExpenseResearchAndDevelopmentClaim
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect of Gain loss on revaluation of contingent consideration payable + References No definition available. + Details
Name: | kzia_TaxEffectOfGainLossOnRevaluationOfContingentConsiderationPayable
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of other nondeductible expenses. + References No definition available. + Details
Name: | kzia_TaxEffectOfOtherNondeductibleExpenses
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of prior year tax losses not recognised now recouped. + References No definition available. + Details
Name: | kzia_TaxEffectOfPriorYearTaxLossesNotRecognisedNowRecouped
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of tax losses and timing differences not recognised. + References No definition available. + Details
Name: | kzia_TaxEffectOfTaxLossesAndTimingDifferencesNotRecognised
Namespace Prefix: | kzia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax losses not recognised. + References No definition available. + Details
Name: | kzia_TaxLossesNotRecognisedAbstract
Namespace Prefix: | kzia_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_AU
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |