Government Programs	6 Months Ended
Jun. 30, 2020
Government Programs
Government Programs	Note 8. Government Programs Research and Development Tax Incentive During the three and six months ended June 30, 2020, the Company recognized AUD 0.2 million ($0.1 million) and AUD 0.4 million ($0.3 million), respectively, as a reduction of research and development expenses in connection with the research and development cash tax incentive from the ATO. During the three and six months ended June 30, 2019, the Company recognized AUD 2.4 million ($1.7 million) and AUD 1.8 million ($1.2 million), respectively, of research and development expense in connection with the research and development tax incentive from the ATO because the Company determined that it had exceeded the annual turnover limit to claim such amounts following the receipt of certain payments under the Janssen License and Collaboration Agreement. As of June 30, 2020, the research and development tax incentive receivable was AUD 0.4 million ($0.3 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 $0.1 million and $0.3 million as a reduction of research and development expenses for the three and six months ended June 30, 2020, respectively. The Company recorded $0 and $0.1 million as a reduction of research and development expenses for the three and six months ended June 30, 2019, respectively. The Company recorded a receivable for $0.1 million and $0.3 million as of June 30, 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.

Government Programs

6 Months Ended

Jun. 30, 2020

Note 8. Government Programs

Research and Development Tax Incentive

During the three and six months ended June 30, 2020, the Company recognized AUD 0.2 million ($0.1 million) and AUD 0.4 million ($0.3 million), respectively, as a reduction of research and development expenses in connection with the research and development cash tax incentive from the ATO. During the three and six months ended June 30, 2019, the Company recognized AUD 2.4 million ($1.7 million) and AUD 1.8 million ($1.2 million), respectively, of research and development expense in connection with the research and development tax incentive from the ATO because the Company determined that it had exceeded the annual turnover limit to claim such amounts following the receipt of certain payments under the Janssen License and Collaboration Agreement. As of June 30, 2020, the research and development tax incentive receivable was AUD 0.4 million ($0.3 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 $0.1 million and $0.3 million as a reduction of research and development expenses for the three and six months ended June 30, 2020, respectively. The Company recorded $0 and $0.1 million as a reduction of research and development expenses for the three and six months ended June 30, 2019, respectively. The Company recorded a receivable for $0.1 million and $0.3 million as of June 30, 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.