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Income tax benefit/expense (Tables)

12 Months Ended

Jun. 30, 2022

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Summary of income tax benefit


		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