Discontinued Operations (Tables)

12 Months Ended

Jun. 30, 2022

Disclosure of analysis of single amount of discontinued operations [abstract]

Summary of Discontinued Operations

(a) Analysis Assets and Liabilities Over Which Control Was Lost

	Year ended June 30, 2020
	A$
Current assets
Cash and cash equivalents		800,849
Trade and other receivables		1,047,259
Research and development incentives receivable		770,054
Inventories		692,832
Other assets		85,115
Non-current assets
Property, plant and equipment		2,006,977
Right-to-use asset – rented property		1,424,365
Other intangible assets		574
Current liabilities
Trade and other payables		(2,312,900	)
Lease liability – rented property		(161,723	)
Provisions		(446,148	)
Other liabilities		(204,860	)
Non-current liabilities
Other payables		(816,663	)
Lease liability – rented property		(1,278,599	)
Deferred tax liabilities		(514,962	)
Net assets disposed of		1,092,170

(b) Loss on Disposal of Subsidiary

	2020
	A$
Net assets disposed of		(1,092,170	)
Costs relating to the disposal incurred by the Company		(207,143	)
Loss on disposal		(1,299,313	)

(c) Net Cash Outflow on Disposal of Subsidiaries

	2020
	A$
Cash and cash equivalent balances disposed of		(800,849	)
Costs relating to the disposal incurred by the Company		(207,143	)
Net cash outflow		(1,007,992	)

(d) Analysis of (Loss)/Profit for the Year from Discontinued Operations

The combined results of the discontinued operation (contract service business) included in the loss for the year ended June 30, 2020 are set out below.

	2020
	A$
Revenue		3,422,584
Other income		391,505
		3,814,089
Expenses		(4,242,502	)
Loss before income tax benefit		(428,413	)
Income tax benefit		40,968
		(387,445	)
Loss on disposal of operations including a cumulative gain of A$496,811 recycled from foreign currency translation reserve to profit and loss		(911,868	)
Attributable income tax expenses		-
		(911,868	)
Loss from discontinued operations		(1,299,313	)

(e) Analysis of Cash Flows from Discontinued Operations

The cash flows from discontinued operations for the year ended June 30, 2020 are set out below:

Cash flows for the year from discontinued operations	2020
	A$
Inflows from operating activities		470,767
Outflows from investing activities		(7,704	)
Outflows from financing activities		(100,489	)
Net cash flow		362,574