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v3.25.3

Income taxes - Summary of Income taxes (Detail) - AUD ($) $ in Thousands | 12 Months Ended
--- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2023
Numerical reconciliation of income tax benefit and tax at the statutory rate |  |  |
Loss before income tax benefit | $ (22,448) | $ (27,049) | $ (20,736)
Tax at the statutory tax rate of 25% | (5,612) | (6,762) | (5,184)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income: |  |  |
Amortisation of intangibles | 234 | 467 | 467
Tax effect of share based payments | 163 | 133 | 289
Tax effect of impairment of intangible assets | 3,345 | 0 | 0
Tax effect of gain on remeasurement of contingent consideration | (1,888) | (22) | (847)
Tax losses and timing differences not recognised | 2,012 | 5,913 | 5,004
Income tax benefit | (1,746) | (271) | (271)
Tax effect of prior year tax losses not recognised now recouped | (3,758) | (6,184) | (5,275)
Australia [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 148,506 | 139,430 | 120,412
Potential tax benefit | 37,126 | 34,858 | 30,103
US [member] |  |  |
Tax losses not recognised |  |  |
Unused tax losses for which no deferred tax asset has been recognised | 12,671 | 7,836 | 4,305
Potential tax benefit | $ 2,661 | $ 1,646 | $ 904

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