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Income taxes | 12 Months Ended
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Jun. 30, 2024
Text block [abstract] |
Income taxes | Note 10. Income taxes
|  | 2024 |  |  | 2023 |  |  | 2022 restated |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax benefit |  |  | (27,049 | ) |  |  | (20,736 | ) |  |  | (25,382 | )
Tax at the statutory tax rate of 25 % |  |  | (6,762 | ) |  |  | (5,184 | ) |  |  | (6,345 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |  |  |  |  |  |  |  |  |  |
Research and d evelopment claim |  |  | — |  |  |  | — |  |  |  | — |
Amortisation of intangibles |  |  | 467 |  |  |  | 467 |  |  |  | 467 |
Employee option plan |  |  | 133 |  |  |  | 289 |  |  |  | 419 |
Gain/loss on revaluation of contingent consideration |  |  | (22 | ) |  |  | (847 | ) |  |  | 38 |
|  |  | (6,184) |  |  |  | (5,275) |  |  |  | (5,421) |
Adjustment recognised for prior periods |  |  | — |  |  |  | — |  |  |  | 16 |
Adjustment to deferred tax balances as a result of change in statutory tax rate |  |  | — |  |  |  | — |  |  |  | (113 | )
Tax losses and timing differences not recognised |  |  | 5,913 |  |  |  | 5,004 |  |  |  | 5,150 |
Income tax benefit |  |  | (271 | ) |  |  | (271 | ) |  |  | (368 | )
|  | 2024 A$’000 |  |  | 2023 A$’000 |  |  | 2022 restated A$’000 |
Tax losses not recognised |  |  |  |  |  |  |  |  |  |  |  |
Unused tax losses for which no deferred tax asset has been recogni s ed-Australia |  |  | 139,430 |  |  |  | 120,412 |  |  |  | 96,519 |
Potential tax benefit @ 25.0 % - Australia |  |  | 34,858 |  |  |  | 30,103 |  |  |  | 24,130 |
Unused tax losses for which no deferred tax asset has been recogni s ed US |  |  | 7,836 |  |  |  | 4,305 |  |  |  | 2,380 |
Potential tax benefit @ 21%-US |  |  | 1,646 |  |  |  | 904 |  |  |  | 500 |

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2023-03-23 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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