v3.26.3
Income Tax Expense (Tables)
 12 Months Ended
Jun. 30, 2026
Income Tax Expense [Abstract]  
Schedule of Income Tax Expense
    30 June     30 June  
    2026
A$		     2025
A$		  
Unused tax losses for which no deferred tax asset has been recognized     65,442,467       63,441,544  
Potential tax benefit @ 25% (2025: 25%)     16,360,617       15,860,386  
Schedule of Numerical Reconciliation of Income Tax Expense to Prima Facie Tax Payable

Numerical reconciliation of income tax expense to prima facie tax payable

 

    30 June
2026
A$		     30 June
2025
A$		  
Loss from continuing operations before income tax expense     (3,679,999 )     (5,215,987 )
Tax at the Australian tax rate of 25% (2025: 25%)     (920,000 )     (1,303,997 )
Tax effect of amounts which are not deductible (taxable) in calculating taxable income:                
R&D tax incentive     (195,578 )     (277,644 )
Accounting expenditure subject to R&D tax incentive     449,605       638,263  
Share-based payments     22,112       76,061  
Net impact of other amounts not deductible (taxable)     143,630       6,875  
Subtotal     (500,231 )     (860,442 )
Tax losses and other timing differences for which no deferred tax asset is recognized     500,231       860,442  
Income tax expense     -       -