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Income tax benefit/expense (Tables)

12 Months Ended

Jun. 30, 2023

Text block [abstract]

Summary of income tax benefit


						2022				2021
		2023				restated				restated
		A$’000				A$’000				A$’000


Numerical reconciliation of income tax benefit and tax at the statutory rate
Loss before income tax benefit			(20,736	)			(25,382	)			(8,904	)

Tax at the statutory tax rate of 25% (2022 25% 202 1 26%)			(5,184	)			(6,345	)			(2,316	)

Tax effect amounts which are not deductible/(taxable) in calculating taxable income:
Research and Development claim			—				—				—
Amortisation of intangibles			467				467				348
Employee option plan			289				419				175
Gain/loss on revaluation of contingent consideration			(847	)			38				707

			(5,275	)			(5,421	)			(1,086	)

Adjustment recognized 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 recognized			5,004				5,150				788

Income tax benefit			(271	)			(368	)			(484	)


		2023 A$’000				2022 restated A$’000				2021 restated A$’000

Tax losses not recognized
Unused tax losses for which no deferred tax asset has been recognized-Australia			120,412				96,519				70,896
Potential tax benefit @ 25.0% (202 2 25% 202 1 26%) - Australia			30,103				24,130				17,724
Unused tax losses for which no deferred tax asset has been recognized US			4,305				2,380				2,038
Potential tax benefit at statutory tax rates@21%-US			904				500				428