Consolidated

31 December
2025

31 December
2024

$

Numerical reconciliation of income tax expense and tax at the statutory rate

Loss before income tax expense

(3,742,104

)

(3,304,359

)

Tax at the statutory tax rate of 25%

(935,526

)

(826,090

)

Tax effect amounts which are not deductible/(taxable) in calculating taxable income:

Permanent differences

110,053

168,291

Timing differences (not meeting deferred asset criteria)

(21,963

)

(124,932

)

Carry forward losses (not meeting deferred asset criteria)

847,436

782,731

Income tax expense

-