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NOTE 8. INCOME TAX (EXPENSE) / CREDIT (Tables) | 12 Months Ended
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Dec. 31, 2021
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|  | Consolidated
|  | December 31, 2021 A$ |  | December 31, 2020 A$ |  | December 31, 2019 A$
Income tax expenses |  | - |  | - |  | -
Deferred tax expenses |  | - |  | - |  | (117,322)
Income tax expenses |  | - |  | - |  | (117,322)
(a) The prima-facie tax on loss before income tax is reconciled to the income tax expense as follows:
|  | Consolidated
|  | December 31, 2021 A$ |  | December 31, 2020 A$ |  | December 31, 2019 A$
Numerical reconciliation of income tax expense to prima facie tax payable |  |  |  |  |  |
Loss before income tax |  | (6,585,626) |  | (10,543,548) |  | (16,582,877)
Income tax expenses on loss before income tax at 30% |  | 1,975,688 |  | 3,163,064 |  | 4,974,863
Difference in overseas tax rates |  | (401,475) |  | (148,299) |  | (3,260,006)
Add / (less) the tax effect of: |  |  |  |  |  |
Tax losses and temporary differences for the year for which no deferred tax is recognized |  | (1,574,213) |  | (3,014,765) |  | (1,832,179)
Income tax expenses |  | - |  | - |  | (117,322)
(b) Deferred tax liabilities arising from temporary differences and unused tax losses can be summarized as follows:
|  |  |  | Consolidated
|  |  |  | December 31, 2021 A$ |  | December 31, 2020 A$
Balance brought forward |  |  |  | (13,668) |  | (1,372,653)
Written off of the deferred tax liabilities |  |  |  | - |  | -
Release of disposal of subsidiaries |  |  |  | - |  | 1,380,402
Exchange difference |  |  |  | 13,668 |  | (21,417)
Total |  |  |  | - |  | (13,668)

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Period Type: | duration