Government Programs	3 Months Ended
Mar. 31, 2020
Government Programs
Government Programs	Note 8. Government Programs Research and Development Tax Incentive During the three months ended March 31, 2020 and 2019, the Company recognized AUD 0.3 million ($0.2 million) and AUD 0.6 million ($0.4 million), as a reduction of research and development expenses in connection with the research and development cash tax incentive from the ATO. As of March 31, 2020, the research and development tax incentive receivable was AUD 0.3 million ($0.2 million). There was no research and development tax incentive receivable as of December 31, 2019. Small Business Innovation Research (“SBIR”) Grants The Company has received SBIR grants from the National Institutes of Health (“NIH”) in support of research aimed at its product candidates. The Company recognizes a reduction to research and development expenses when expenses related to the grants have been incurred and the grant funds become contractually due from NIH. The Company recorded $0.3 million and $0.2 million as a reduction of research and development expenses for the three months ended March 31, 2020 and 2019, respectively. The Company recorded a receivable for $0.3 million as of March 31, 2020 and December 31, 2019, respectively, to reflect the eligible costs incurred under the grants that are contractually due to the Company. This receivable is included in prepaid expenses and other current assets on the condensed consolidated balance sheets.

Note 8. Government Programs

Research and Development Tax Incentive

During the three months ended March 31, 2020 and 2019, the Company recognized AUD 0.3 million ($0.2 million) and AUD 0.6 million ($0.4 million), as a reduction of research and development expenses in connection with the research and development cash tax incentive from the ATO. As of March 31, 2020, the research and development tax incentive receivable was AUD 0.3 million ($0.2 million). There was no research and development tax incentive receivable as of December 31, 2019.

Small Business Innovation Research (“SBIR”) Grants

The Company has received SBIR grants from the National Institutes of Health (“NIH”) in support of research aimed at its product candidates. The Company recognizes a reduction to research and development expenses when expenses related to the grants have been incurred and the grant funds become contractually due from NIH. The Company recorded $0.3 million and $0.2 million as a reduction of research and development expenses for the three months ended March 31, 2020 and 2019, respectively. The Company recorded a receivable for $0.3 million as of March 31, 2020 and December 31, 2019, respectively, to reflect the eligible costs incurred under the grants that are contractually due to the Company. This receivable is included in prepaid expenses and other current assets on the condensed consolidated balance sheets.