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Income tax benefit/expense | 12 Months Ended
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Jun. 30, 2022
Text block [abstract] |
Income tax benefit/expense | Note 8. Income tax benefit/expense
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax benefit |  |  | (25,016 | ) |  |  | (8,906 | ) |  |  | (12,765 | )
Tax at the statutory tax rate of 25% (2021 26% & 2020 27.5%) |  |  | (6,254 | ) |  |  | (2,316 | ) |  |  | (3,511 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |  |  |  |  |
Research and Development claim |  |  | — |  |  |  | — |  |  |  | 280 |
Amortisation of intangibles |  |  | 488 |  |  |  | 348 |  |  |  | 298 |
Employee option plan |  |  | 419 |  |  |  | 175 |  |  |  | 72 |
Gain/loss on revaluation of contingent consideration |  |  | 38 |  |  |  | 707 |  |  |  | 131 |
|  |  | (5,309 | ) |  |  | (1,086 | ) |  |  | (2,730 | )
Adjustment recognised for prior periods |  |  | 16 |  |  |  |  |  |  |  |  |
Adjustment to deferred tax balances as a result of change in statutory tax rate |  |  | (113 | ) |  |  | (186 | ) |  |  | — |
Tax losses and timing differences not recognised |  |  | 5,038 |  |  |  | 788 |  |  |  | 2,432 |
Income tax benefit |  |  | (368 | ) |  |  | (484 | ) |  |  | (298 | )
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Tax losses not recognised |  |  |  |  |  |  |  |  |  |  |  |
Unused tax losses for which no deferred tax asset has been recognised-Australia |  |  | 96,069 |  |  |  | 70,896 |  |  |  | 67,430, |
Potential tax benefit @ 25.0% (2021 26% 2020 27.5%)- Australia |  |  | 24,017 |  |  |  | 17,724 |  |  |  | 17,531 |
Unused tax losses for which no deferred tax asset has been recognised-US |  |  | 2,380 |  |  |  | 2,038 |  |  |  | 1,570 |
Potential tax benefit at statutory tax rates@21%-US |  |  | 500 |  |  |  | 428 |  |  |  | 330 |

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2021-03-24 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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