Loss before Income Tax

12 Months Ended

Dec. 31, 2022

Disclosure of Income Tax Text Block [Abstract]

LOSS BEFORE INCOME TAX

NOTE 7. LOSS BEFORE INCOME TAX

	Consolidated
	December 31, 2022 A$			December 31, 2021 A$			December 31, 2020 A$
Employee benefit expenses:
- Wages and salaries		784,105			851,073			1,482,072
- Staff welfare		14,286			-			-
- Defined contribution superannuation plan expenses		9,594			32,106			83,441
- Less: Labor cost allocated to development projects		-			-			(133,702	)
		807,985			883,179			1,431,811
- Executive directors’ remuneration		575,806			574,371			722,157
- Non-executive directors’ remuneration		79,204			156,372			58,675
		655,010			730,743			780,832
Total employee benefit expenses		1,462,995			1,613,922			2,212,643
Depreciation and amortization of non-current assets:
- Leasehold improvements		21,552			18,978			10,385
- Office furniture and equipment		2,985			118,143			179,140
- Machinery		1,133,397			1,049,125			172,982
- Right of use assets		545,196			140,565			299,981
- Intangible assets		289,877			-			1,416,274
Total depreciation and amortization		1,993,007			1,326,811			2,078,762
Other Expenses:
Allowances for bad debts		102,308			14,390			58,932
Rental expense on operating lease		81,178			116,406			126,382
Provision for inventory		1,121,788			-			-
Reversal of allowance for inventory obsolescence		-			(9,439	)		(17,671	)
Plant and equipment written off		93,183			-			110
Development projects written off		-			-			930,356
Provision for impairment loss on intangible assets		-			-			3,459,340
Selling costs		68,546			-			-
Other operating expenses		479,057			378,500			480,015
Other expenses		211,543			142,482			310,360
		2,157,603			642,339			5,347,824
Other (gains)/ losses:
Gain on deemed disposal of subsidiaries		(144,827	)		-			-
(Gain)/ loss on disposal of subsidiaries		(62,029	)		(1,998,269	)		28,990
Exchange (gain)/ loss		(1,775,889	)		(88,322	)		194,383
Total other gains/ (losses)		(1,982,745	)		(2,086,591	)		223,373
Audit and review of financial statements:
- statutory audit of the Group in Australia		2,387			-			25,000
- audit of the Group in USA		264,947			185,272			76,780
- statutory audit of the subsidiaries		-			10,922			-
- review for other reporting purposes		50,924			87,130			18,822
Total audit and review fees		318,258			283,324			120,602