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Income Tax Expense (Tables)
12 Months Ended
Dec. 31, 2022
Disclosure Of Income Tax Text Block Abstract  
Schedule of income tax expense
    Consolidated 
   December 31, 2022
A$
    December 31, 2021
A$
    December 31, 2020
A$
 
Income tax expenses   -    -    - 
Deferred tax expenses   -    -    - 
Income tax expenses   -    -    - 

 

Schedule of prima-facie tax on loss before income tax expense
   Consolidated 
   December 31,
2022
A$
   December 31,
2021
A$
   December 31,
2020
A$
 
Numerical reconciliation of income tax expense to prima facie tax payable            
Loss before income tax   (13,862,503)   (6,585,626)   (10,543,548)
                
Income tax expenses on loss before income tax at 30%   4,158,751    1,975,688    3,163,064 
Difference in overseas tax rates   1,265,854    (401,475)   (148,299)
Less the tax effect of:               
Tax losses and temporary differences for the year for which no deferred tax is recognized   (5,424,605)   (1,574,213)   (3,014,765)
Income tax expenses   -    -    - 

 

Schedule of income tax expense
   Consolidated 
   December 31,
2022
A$
   December 31,
2021
A$
 
Balance brought forward     -    (13,668)
Exchange difference   -    13,668 
Total   -    - 

 

Schedule of unrecognised deferred tax assets
   Consolidated 
   2022   2021 
   A$   A$ 
Deferred tax assets have not been recognised in respect of the following items:        
i)  Temporary differences at 27.5% (2021: 16.6%)   453,404    208,691 
ii) Tax losses at 25.5% (2021: 21.7%)   12,532,777    8,145,506 
    12,986,182    8,354,197