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v3.22.2.2

Income tax benefit/expense - Summary of Income tax benefit (Detail) - AUD ($) $ in Thousands | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |
Loss before income tax benefit | $ (25,016) | $ (8,906) | $ (12,765)
Tax at the statutory tax rate of 25% (2021 26% & 2020 27.5%) | (6,254) | (2,316) | (3,511)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |
Research and Development claim |  |  | 280
Amortisation of intangibles | 488 | 348 | 298
Employee option plan | 419 | 175 | 72
Gain/loss on revaluation of contingent consideration | 38 | 707 | 131
Prior year tax losses not recognised now recouped | (5,309) | (1,086) | (2,730)
Adjustment recognised for prior periods | 16 |  |
Adjustment to deferred tax balances as a result of change in statutory tax rate | (113) | (186) |
Tax losses and timing differences not recognised | 5,038 | 788 | 2,432
Income tax benefit | (368) | (484) | (298)
Australia [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 96,069 | 70,896 | 67,430
Potential tax benefit | 24,017 | 17,724 | 17,531
US [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 2,380 | 2,038 | 1,570
Potential tax benefit | $ 500 | $ 428 | $ 330

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