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CONVERTIBLE PROMISSORY NOTES - AUD ($) | 12 Months Ended
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Dec. 31, 2021 | Dec. 31, 2020
Convertible Promissory Notes |  |
Face value of convertible promissory note issued on January 20, 2020 (note i) | $ 2,621,360 | $ 2,621,360
Face value of convertible promissory note issued on August 6, 2020 (note ii) | 2,291,740 | 2,291,740
Debt discount | (3,790,737) | (3,790,737)
Liability component on initial recognition | 1,122,363 | 1,122,363
Interest accrued but not yet paid for the period (Note 6) | 3,587,588 | 1,692,217
Interest paid during the year | (185,469) | (185,469)
Exchange differences | (213,066) | (433,062)
Carrying value as at end of year | $ 4,311,416 | $ 2,196,049

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