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Expenses Relating to Continuing Operations
12 Months Ended
Jun. 30, 2022
Expenses by nature [abstract]  
Expenses Relating to Continuing Operations

NOTE 6: EXPENSES RELATING TO CONTINUING OPERATIONS

 

 

 

2022
A$

 

 

2021
A$

 

 

2020
A$

 

Loss before income tax benefit includes the following specific expenses:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Finance expenses

 

 

 

 

 

 

 

 

 

- Interest expense on bank and other loans

 

 

-

 

 

 

618,586

 

 

 

1,170,027

 

- Interest expense on lease liabilities

 

 

26,872

 

 

 

26,934

 

 

 

79,938

 

- Amortisation of transaction costs (Note18)

 

 

-

 

 

 

252,019

 

 

 

29,649

 

- Accrual of final payment (Note 18)

 

 

-

 

 

 

528,819

 

 

 

544,357

 

- Bank fees

 

 

17,293

 

 

 

17,527

 

 

 

22,496

 

 

 

 

44,165

 

 

 

1,443,885

 

 

 

1,846,467

 

 

 

 

 

 

 

 

 

 

 

Employment benefit expenses of:

 

 

 

 

 

 

 

 

 

- Wages and salaries

 

 

2,901,689

 

 

 

2,577,954

 

 

 

3,097,949

 

- Superannuation

 

 

266,127

 

 

 

148,662

 

 

 

213,769

 

- Share-based payments

 

 

2,829,689

 

 

 

1,308,349

 

 

 

55,355

 

 

 

 

5,997,505

 

 

 

4,034,965

 

 

 

3,367,073

 

 

 

 

 

 

 

 

 

 

 

Amortisation of non-current assets

 

 

 

 

 

 

 

 

 

- Plant and equipment (Note 13)

 

 

2,681

 

 

 

45,553

 

 

 

91,860

 

- Right-of-use assets (rental property) (Note 14)

 

 

193,358

 

 

 

762,813

 

 

 

748,571

 

- Intellectual property (Note 16)

 

 

913,373

 

 

 

892,512

 

 

 

1,328,244

 

 

 

 

1,109,412

 

 

 

1,700,878

 

 

 

2,168,675

 

Rental expense on operating leases (low value assets)

 

 

 

 

 

 

 

 

 

- Minimum lease payments

 

 

5,260

 

 

 

7,277

 

 

 

7,506