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13. RETIREMENT PLANS
6 Months Ended
Dec. 31, 2013
Notes to Financial Statements  
RETIREMENT PLANS

All Australian based employees are entitled to varying degrees of benefits on retirement, disability, or death.  The Company contributes to an accumulation fund on behalf of the employees under an award which is legally enforceable.  For U.S. employees, the Company has a 401(k) plan.  All active participants are 100% vested immediately.  Expenses under these plans were $35,819 and $68,145 for the three and six months ended December 31, 2013, respectively.  Expenses under these plans were $34,697 and $65,150 for the three and six months ended December 31, 2012, respectively.