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v3.21.2

Income tax benefit - Summary of Income tax benefit (Detail) - AUD ($) $ in Thousands | 12 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |
Loss before income tax benefit | $ (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
Prior year tax losses not recognised now recouped | (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)
Australia [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 70,896 | 67,430 | 57,050
Potential tax benefit | 18,433 | 17,531 | 15,689
US [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 2,038 | 1,570 | 2,366
Potential tax benefit | $ 428 | $ 330 | $ 497

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