Deferred Tax Balances (Tables)

12 Months Ended

Jun. 30, 2025

Statements [Line Items]

Deferred tax assets

The balance comprises temporary differences attributable to:

	Consolidated
	June 30, 2025 A$			June 30, 2024 A$
Employee benefits		132,933			110,314
Accruals		265,728			226,174
Unrealized exchange (gain)/loss		—			1,085,910
Unused tax loss		5,038,789			217,627
Set-off of deferred tax liabilities pursuant to set-off provisions		(5,437,450	)		(1,640,025	)
Net Deferred tax assets		—			—

Deferred tax liabilities

(ii) Deferred tax liabilities

The amount of deferred tax liability represents the temporary difference that arose on the recognition of Intangibles recorded in the subsidiary company in France. This has been set-off against deferred taxes in the subsidiary company, accordingly, hence reducing the unrecognized tax losses for both the France subsidiary and the consolidated Group. The balance comprises temporary differences attributable to:

	Consolidated
	June 30, 2025 $			June 30, 2024 $
Intangible assets		681,933			1,637,234
Unrealized exchange gain		4,688,663			—
Accrued income		66,854			2,791
Total deferred tax liabilities		5,437,450			1,640,025
Set-off of deferred tax liabilities pursuant to set-off provisions		(5,437,450	)		(1,640,025	)
Net deferred tax liabilities		—			—

Movements in Deferred Tax Balances

(iii) Movements in deferred tax balances

	Deferred Tax Asset		Deferred Tax Liability			Total
Movements	$		$			$
At June 30, 2024		1,640,025		(1,640,025	)		—
(Charged)/credited to profit or loss		3,797,425		(3,797,425	)		—
At June 30, 2025		5,437,450		(5,437,450	)		—