Revenue and Expenses

12 Months Ended

Jun. 30, 2022

Note 3

Revenue and expenses

	Restated 2022			2021
	A$			A$
Loss for the period includes the following specific income and expenses:
Other revenue:
Consultancy income		60,390			17,302
Grant income		-			37,500
License revenue		-			500,000
Joint venture income		172,170			553,185
Other income		13,409			1,000
		245,969			1,108,987

General administration
Amortisation & depreciation expense		363,695			349,387
Unrealised foreign exchange (gain) / loss		(137,374	)		(147,105	)
Consulting & advisory		553,087			299,330
Corporate expenses		745,452			455,673
Telecommunications & IT		202,560			167,201
General & administration expenses		431,927			327,720
Outsourced development costs		164,050			-
Subscription costs		266,844			21,738
Doubtful debts expense		235,357			-
Insurance expense		1,343,312			-
Other expenses		1,839,097			219,277
		6,008,007			1,693,221

Provision for impairment expense
Triage Technologies Inc ¹		551,089			1,362,717
Jana Care Inc		62,129			690,153
Bearn Inc		803,072			-
Body Composition Technologies Pte Ltd		188,271			680,008
Physimax Technologies Limited		(79,809	)		79,809
		1,524,752			2,812,687
Employee expenses
Salaries and wages		3,429,019			2,830,510
Defined contribution superannuation		322,219			266,626
Share-based payments expense ²		7,452,583			6,230,997
Employment taxes and insurances		435,089			523,903
Other employment expenses		123,400			196,175
Government grants – JobKeeper		-			(162,000	)
		11,762,310			9,886,211

¹	Following the Valuation referred to in note 26 (i), the provision for impairment expense was reduced by A$2,565,082.

² The fair value of equity settled transactions with employees, directors and suppliers is apportioned over the period from grant date to vesting date. See Note 19 for details of transactions vesting within the financial year.