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Revenue, Other Income and Other Gains and Losses (Tables)
12 Months Ended
Jun. 30, 2022
Disclosure Of Revenue Other Income And Other Gains And Losses [Abstract]  
Summary of Revenue from Continuing Operations

 

 

2022
A$

 

 

2021
A$

 

 

2020
A$

 

Revenue from Continuing Operations

 

 

 

 

 

 

 

 

 

Licenses

 

 

263,634

 

 

 

-

 

 

 

46,662

 

 

 

 

263,634

 

 

 

-

 

 

 

46,662

 

 

 

 

 

 

 

 

 

 

 

Other Income from Continuing Operations

 

 

 

 

 

 

 

 

 

Interest income

 

 

9,869

 

 

 

5,756

 

 

 

58,369

 

Rent

 

 

6,674

 

 

 

203,014

 

 

 

200,284

 

Government Research and Development Incentives (i)

 

 

5,791,688

 

 

 

928,073

 

 

 

2,945,600

 

Government assistance COVID-19 (Cash flow boost)

 

 

-

 

 

 

50,000

 

 

 

50,000

 

Government assistance COVID-19 (Jobkeeper)

 

 

-

 

 

 

121,500

 

 

 

58,500

 

 

 

 

5,808,231

 

 

 

1,308,343

 

 

 

3,312,753

 

 

(i)
The Government Research and Development Incentives include cash refunds provided by the Australian Government for 43.5% (2021: 43.5%, 2020: 43.5%) of eligible research and development expenditures by Australian entities having a tax loss and less than A$20 million in revenue. The grants are calculated at the end of the fiscal year to which they relate, based on the expenses incurred in and included in the fiscal year's Australian income tax return after registration of the research and development activities with the relevant authorities. There are no unfulfilled conditions or other contingencies attaching to the Government Research and Development Incentive.
Summary of Other gains and losses from Continuing Operations

 

 

2022
A$

 

 

2021
A$

 

 

2020
A$

 

Other gains and losses from Continuing Operations

 

 

 

 

 

 

 

 

 

Net (loss)/gain arising on changes in fair value of contingent consideration (Note 30)

 

 

(936,354

)

 

 

3,212,503

 

 

 

4,823,874

 

Net gain arising on modification of borrowings measured at amortised costs that were not derecognized (Note 18)

 

 

-

 

 

 

-

 

 

 

199,089

 

Net realised and unrealised foreign currency gains

 

 

356,166

 

 

 

1,081,438

 

 

 

(621,016

)

(Loss) on disposal of plant and equipment

 

 

(1,827

)

 

 

(21,010

)

 

 

173,934

 

 

 

 

(582,015

)

 

 

4,272,931

 

 

 

4,575,881