v3.26.3
Income Tax (Tables)
 12 Months Ended
Jun. 30, 2026
Income Tax [Abstract]  
Schedule of Income Tax Expense

(a) Income tax expense

 

      June 30,
2026
A$		       June 30,
2025
A$		       June 30,
2024
A$		  
Current tax     --       --       --  
Deferred tax     --       --       --  
Income tax expense     --       --       --  
Schedule of Numerical Reconciliation of Income Tax Expense

(b) Numerical reconciliation of income tax expense to prima facie tax on the loss

 

    June 30,
2026
A$		     June 30,
2025
A$		     June 30,
2024
A$		  
Loss before income tax     (6,881,603 )     (3,363,095 )     (1,814,609 )
Prima facie tax benefit at the Australian tax rate of 30%     (2,064,481 )     (1,008,929 )     (544,383 )
Tax effect of amounts which are not deductible in calculating taxable income:                        
Share-based payments     855,202       284,552       116,922  
Other non-deductible items     --       96,429       112,601  
Movement in unrecognised temporary differences     59,418       6,275       (23,167 )
Tax losses for which no deferred tax asset has been recognised     1,149,861       621,673       338,027  
Income tax expense     --       --       --  
Schedule of Unrecognised Deferred Tax Assets and Liabilities

(c) Unrecognised deferred tax assets and liabilities

 

The following deferred tax balances have not been recognised, in each case measured at the tax rates expected to apply when the asset is realised or the liability settled:

 

    June 30,
2026
A$		     June 30,
2025
A$		  
Deferred tax assets (30%)            
Carry-forward Australian revenue tax losses     2,311,138       1,161,277  
Section 40-880 capital allowance (blackhole) expenditure     --       73,355  
Deductible temporary differences     26,941       31,052  
Total deferred tax assets     2,338,079       1,265,684  
Deferred tax liabilities (30%)                
Unrealised foreign exchange gains     --       19,208  
Net unrecognised deferred tax assets     2,338,079       1,246,476  
Malawian carry-forward tax losses — tax effect at 30%, not included above     2,470,000       n/q