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NOTE 7. LOSS BEFORE INCOME TAX | 12 Months Ended
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Dec. 31, 2021
NOTE 7. LOSS BEFORE INCOME TAX | NOTE 7. LOSS BEFORE INCOME TAX
|  | Consolidated
|  | December 31, 2021 A$ |  | December 31, 2020 A$ |  | December 31, 2019 A$
Employee benefit expenses: |  |  |  |  |  |
- Wages and salaries |  | 851,073 |  | 1,482,072 |  | 3,352,495
- Defined contribution superannuation plan expenses |  | 32,106 |  | 83,441 |  | 255,708
- Less: Labor cost allocated to development projects |  | - |  | (133,702) |  | (289,126)
|  | 883,179 |  | 1,431,811 |  | 3,319,077
- Executive directors' remuneration |  | 574,371 |  | 722,157 |  | 683,944
- Non-executive directors' remuneration |  | 156,372 |  | 58,675 |  | 31,357
|  | 730,743 |  | 780,832 |  | 715,301
Total employee benefit expenses |  | 1,613,922 |  | 2,212,643 |  | 4,034,378
Depreciation and amortization of non-current assets: |  |  |  |  |  |
- Leasehold improvements |  | 18,978 |  | 10,385 |  | 44,698
- Office furniture and equipment |  | 118,143 |  | 179,140 |  | 504,447
- Motor vehicles |  | - |  | - |  | 18,757
- Machinery |  | 1,049,125 |  | 172,982 |  | -
- Right of use assets |  | 140,565 |  | 299,981 |  | 488,520
- Intangible assets |  | - |  | 1,416,274 |  | 2,118,362
Total depreciation and amortization |  | 1,326,811 |  | 2,078,762 |  | 3,174,784
Other Expenses: |  |  |  |  |  |
Allowances for bad debts |  | 14,390 |  | 58,932 |  | 11,052
Rental expense on operating lease |  | 116,406 |  | 126,382 |  | 637,321
Reversal/(Provision) of allowance for inventory obsolescence |  | (9,439) |  | (17,671) |  | 799,871
Audit and review of financial statements: |  |  |  |  |  |
- statutory audit of the Group in Australia |  | - |  | 25,000 |  | 55,157
- statutory audit of the Group in USA |  | 185,272 |  | 76,780 |  | 435,899
- auditors of the subsidiaries in Hong Kong and China |  | 10,922 |  | - |  | 14,246
- review for other reporting purposes |  | 87,130 |  | 18,822 |  | -
Total audit and review fees |  | 283,324 |  | 120,602 |  | 505,302

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- Definition The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] + 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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Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration