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NOTE 24. BUSINESS COMBINATIONS (Tables) | 12 Months Ended
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Dec. 31, 2021
[custom:BusinessCombinationsTableTextBlock] |
| 2021 |  | 2020 |  | 2019
| A$ |  | A$ |  | A$
Total disposal consideration | 538 |  | 25,129 |  | -
Carrying amount of net asset sold (note(i) below) | 270,908 |  | (230,294) |  | -
Gain on sales before income tax and reclassification of foreign currency translation reserve | (270,370) |  | 255,423 |  | -
Reclassification of foreign currency transaction reserve | 645,399 |  | (26,871) |  | -
Non-controlling interest | 1,623,240 |  | (257,542) |  | -
Gain/ (loss) on disposal after income tax | 1,998,269 |  | (28,990) |  | -
(i) Net assets disposed of:
| 2021 |  | 2020 |  | 2019
| A$ |  | A$ |  | A$
Plant and equipment | 164,829 |  | 284,240 |  | -
Development projects | - |  | 2,864,052 |  | -
Intangible assets | - |  | 4,790,784 |  | -
Right of use assets | - |  | 865,996 |  | -
Cash and bank balances | 32,927 |  | 99,061 |  | -
Inventories | 208,737 |  | 400,806 |  | -
Trade and others receivable | 689,336 |  | 603,923 |  | -
Other deposit and prepayment | 779,821 |  | 1,664,343 |  | -
Trade and other liabilities | (1,560,899) |  | (912,580) |  | -
Amount due to a related company | (4,951) |  | (6,689,290) |  | -
Bank overdraft | - |  | (929,438) |  | -
Bank loan | - |  | (966,747) |  | -
Lease liabilities | - |  | (925,042) |  | -
Income tax payables | - |  | - |  | -
Deferred tax liabilities | (38,892) |  | (1,380,402) |  | -
Obligation under finance lease | - |  | (33,329) |  | -
| 270,908 |  | (230,294) |  | -
(ii) Net cash flows from disposal of subsidiaries
| 2021 |  | 2020 |  | 2019
| A$ |  | A$ |  | A$
Consideration received, satisfied in cash | - |  | 25,129 |  | -
Cash and cash equivalents of subsidiaries disposed of (included cash at bank and bank overdraft) | 32,927 |  | 830,377 |  | -
| 32,927 |  | 855,506 |  | -

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Period Type: | duration