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v3.24.3

Income taxes - Summary of Income taxes (Detail) - AUD ($) $ in Thousands | 12 Months Ended
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Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |
Loss before income tax benefit | $ (27,049) | $ (20,736) | $ (25,382)
Tax at the statutory tax rate of 25% | (6,762) | (5,184) | (6,345)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |
Research and development claim | 0 | 0 | 0
Amortisation of intangibles | 467 | 467 | 467
Employee option plan | 133 | 289 | 419
Gain/loss on revaluation of contingent consideration | (22) | (847) | 38
Prior year tax losses not recognised now recouped | (6,184) | (5,275) | (5,421)
Adjustment recognised for prior periods | 0 | 0 | 16
Adjustment to deferred tax balances as a result of change in statutory tax rate | 0 | 0 | (113)
Tax losses and timing differences not recognised | 5,913 | 5,004 | 5,150
Income tax benefit | (271) | (271) | (368)
Australia [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 139,430 | 120,412 | 96,519
Potential tax benefit | 34,858 | 30,103 | 24,130
US [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 7,836 | 4,305 | 2,380
Potential tax benefit | $ 1,646 | $ 904 | $ 500

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