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Income tax benefit (Tables) | 12 Months Ended
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Jun. 30, 2021
Text block [abstract] |
Summary of income tax benefit |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax benefi t |  |  | (8,906 | ) |  |  | (12,765 | ) |  |  | (10,568 | )
Tax at the statutory tax rate of 26% (2020 & 2019 27.5%) |  |  | (2,316 | ) |  |  | (3,511 | ) |  |  | (2,906 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |  |  |  |  |
Research and Development claim |  |  | — |  |  |  | 280 |  |  |  | 394 |
Amortisation of intangibles |  |  | 348 |  |  |  | 298 |  |  |  | — |
Employee option plan |  |  | 175 |  |  |  | 72 |  |  |  | 67 |
Gain/loss on revaluation of contingent consideration |  |  | 707 |  |  |  | 131 |  |  |  | 17 |
|  |  | (1,086 | ) |  |  | (2,730 | ) |  |  | (2,428 | )
Adjustment to deferred tax balances as a result of change in statutory tax rate |  |  | (186 | ) |  |  | — |  |  |  | — |
Tax losses and timing differences not recognised |  |  | 788 |  |  |  | 2,432 |  |  |  | 2,130 |
Income tax benefit |  |  | (484 | ) |  |  | (298 | ) |  |  | (298 | )
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Tax losses not recognised |  |  |  |  |  |  |  |  |  |  |  |
Unused tax losses for which no deferred tax asset has been recognised-Australia |  |  | 70,896 |  |  |  | 67,430 |  |  |  | 57,050 |
Potential tax benefit @ 26.0% (2020 27.5%)- Australia |  |  | 18,433 |  |  |  | 17,531 |  |  |  | 15,689 |
Unused tax losses for which no deferred tax asset has been recognised-US |  |  | 2,038 |  |  |  | 1,570 |  |  |  | 2,366 |
Potential tax benefit at statutory tax rates@21%-US |  |  | 428 |  |  |  | 330 |  |  |  | 497 |

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