XML 96 R80.htm IDEA: XBRL DOCUMENT v3.23.3
Income tax benefit/expense - Summary of Income tax benefit (Detail) - AUD ($)
$ in Thousands
12 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2021
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% 2021 26%) (5,184) (6,345) (2,316)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income:      
Research and Development claim     0
Amortisation of intangibles 467 467 348
Employee option plan 289 419 175
Gain/loss on revaluation of contingent consideration (847) 38 707
Prior year tax losses not recognised now recouped (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)
Australia [member]      
Tax losses not recognized      
Unused tax losses for which no deferred tax asset has been recognized 120,412 96,519 70,896
Potential tax benefit 30,103 24,130 17,724
US [member]      
Tax losses not recognized      
Unused tax losses for which no deferred tax asset has been recognized 4,305 2,380 2,038
Potential tax benefit $ 904 $ 500 $ 428