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Fair value measurement (Tables)

12 Months Ended

Jun. 30, 2022

Summary of assets and liabilities, measured or disclosed at fair value

The following tables detail the consolidated entity’s assets and liabilities, measured or disclosed at fair value, using a three level hierarchy, based on the lowest level of input that is significant to the entire fair value measurement, being:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly

Level 3: Unobservable inputs for the asset or liability


Consolidated - 2022	Level 1 A$’000		Level 2 A$’000		Level 3 A$’000		Total A$’000

Liabilities
Contingent Consideration		—		—		1,168		1,168

Total liabilities		—		—		1,168		1,168


Consolidated - 2021

Liabilities
Contingent Consideration		—		—		1,015		1,015

Total liabilities		—		—		1,015		1,015

Summary of movements in level 3 assets and liabilities

Movements in level 3 assets and liabilities during the current and previous financial year are set out

below:


	Level 3 A$’000			Total A$’000

Consolidated
Balance at 1 July 2020		1,845			1,845
Losses recognised in profit or loss		2,570			2,570
Payout of mileston e		(3,400	)		(3,400	)

Balance at 30 June 2021		1,015			1,015
Losses recognised in profit or loss		153			153

Balance at 30 June 2022		1,168			1,168