Deferred Tax Balances

12 Months Ended

Jun. 30, 2026

NOTE 16. DEFERRED TAX BALANCES

(i) Deferred tax assets

The balance comprises temporary differences attributable to:


(i) Deferred tax assets	June 30, 2026 A$			June 30, 2025 A$
Employee benefits		118,159			132,933
Accruals		1,861,214			265,728
Unrealized exchange loss		2,973,710			—
Unused/(recouped) tax loss		(4,812,522	)		5,038,789
Set-off of deferred tax liabilities pursuant to set-off provisions		(140,561	)		(5,437,450	)

Net deferred tax assets		—			—

(ii) Deferred tax liabilities

The amount of deferred tax liability represents the temporary difference that arose on the recognition of Intangibles recorded in the subsidiary company in France. This has been set-off against deferred taxes in the subsidiary company accordingly, hence reducing the unrecognized tax losses for both the France subsidiary and the consolidated Group. The balance comprises temporary differences attributable to:


(ii) Deferred tax liabilities	June 30, 2026 A$			June 30, 2025 A$
Intangible assets		113,450			681,933
Unrealized exchange gain		—			4,688,663
Accrued income		27,111			66,854

Total deferred tax liabilities		140,561			5,437,450

Set-off of deferred tax liabilities pursuant to set-off provisions		(140,561	)		(5,437,450	)

Net deferred tax liabilities		—			—

(iii) Movements in deferred tax balances


Movements	Deferred Tax Asset A$			Deferred Tax Liability A$			Total A$
At June 30, 2025		5,437,450			(5,437,450	)		—
(Charged)/credited to profit or loss		(5,296,889	)		5,296,889			—

At June 30, 2026		140,561			(140,561	)		—