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NOTE 12. TRADE AND OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2021
NOTE 12. TRADE AND OTHER RECEIVABLES | NOTE 12. TRADE AND OTHER RECEIVABLES
|  | Consolidated
|  | December 31, 2021 A$ |  | December 31, 2020 A$
Trade receivables |  | 480,095 |  | 1,233,709
Other receivables |  | 20,482 |  | 1,689
|  | 500,577 |  | 1,235,398
Less: Allowances for doubtful debts |  | (14,456) |  | (70,793)
|  | 486,121 |  | 1,164,605
(a) Ageing Analysis The ageing analysis of trade receivables is as follows:
|  | Consolidated
|  | December 31, 2021 A$ |  | December 31, 2020 A$
Past due: |  |  |  |
< 31 days Less than 31 days |  | 190,969 |  | 711,754
31 - 90 days |  | - |  | 394,384
> 90 days |  | 289,126 |  | 127,571
|  | 480,095 |  | 1,233,709
(b) Trade receivables which are past due but not impaired Included in the Group's trade receivable balances are debtors with an aggregate carrying amount of A$480,095 (2020: A$1,233,709) which are past due at the end of the reporting period for which the Group has made provision for impairment loss of A$14,456 (2020: A$70,793). The carrying value of trade receivables is considered reasonable approximation of fair value to the short-term nature of the balance. The maximum exposure to credit risk at the reporting date is the fair value of each class of receivables in the consolidated financial statements. Refer to Note 28(e) for further details of credit risk management.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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Balance Type: | na
Period Type: | duration