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NOTE 7. LOSS BEFORE INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2021

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