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NOTE 15. INTANGIBLE ASSETS AND GOODWILL | 12 Months Ended
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Dec. 31, 2021
NOTE 15. INTANGIBLE ASSETS AND GOODWILL | NOTE 15. INTANGIBLE ASSETS AND GOODWILL
|  | Consolidated
|  | Goodwill A$ |  | Technologies and Knowhow A$ |  | Patents and Trademark A$ |  | Software and License A$ |  | Total A$
Cost |  |  |  |  |  |  |  |  |  |
As of January 1, 2020 |  | 14,578,707 |  | 14,880,322 |  | 1,283,700 |  | 531,471 |  | 31,274,200
Additions |  | - |  | 446,786 |  | 36,688 |  | 3,771 |  | 487,245
Disposal |  | (14,578,707) |  | 8,927,601 |  | (976,692) |  | (2,680) |  | (24,485,680)
Exchange difference |  | - |  | (181,683) |  | (107,168) |  | (45,698) |  | (334,549)
As of December 31, 2020 |  | - |  | 6,217,824 |  | 236,528 |  | 486,864 |  | 6,941,216
As of January 1, 2021 |  | - |  | 6,217,824 |  | 236,528 |  | 486,864 |  | 6,941,216
Additions |  | - |  | 1,900,589 |  | - |  | - |  | 1,900,589
As of December 31, 2021 |  | - |  | 8,118,413 |  | 236,528 |  | 486,864 |  | 8,841,805
Accumulated Amortization and Impairment Losses |  |  |  |  |  |  |  |  |  |
As of January 1, 2020 |  | (14,578,707) |  | (6,157,872) |  | (390,491) |  | (196,327) |  | (21,323,397)
Amortization |  | - |  | (1,238,718) |  | (82,474) |  | (95,082) |  | (1,416,274)
Provision for impairment |  | - |  | (3,155,932) |  | (81,875) |  | (221,533) |  | (3,459,340)
Disposal |  | 14,578,707 |  | 4,617,299 |  | 288,570 |  | - |  | 19,484,576
Exchange difference |  | - |  | (282,601) |  | 29,742 |  | 26,078 |  | (226,781)
As of December 31, 2020 |  | - |  | (6,217,824) |  | (236,528) |  | (486,864) |  | (6,941,216)
As of January 1, 2021 |  | - |  | (6,217,824) |  | (236,528) |  | (486,864) |  | (6,941,216)
As of December 31, 2021 |  | - |  | (6,217,824) |  | (236,528) |  | (486,864) |  | (6,941,216)
Carrying Amount |  |  |  |  |  |  |  |  |  |
As of December 31, 2021 |  | - |  | 1,900,589 |  | - |  | - |  | 1,900,589
As of December 31, 2020 |  | - |  | - |  | - |  | - |  | -
As at December 31, 2020, based on the results of impairment review and value-in-use assessment, the management considered that the goodwill and intangible assets have suffered an impairment loss and provision of impairment for goodwill of A$4,486,301 has been made in 2019, which then impaired the full value of the goodwill of A$14,578,707. During the year 2020, the Group restructured of certain subsidiaries which had intangible assets. The details of these disposals are set out in note 24.

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- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + 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