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Property, Plant and Equipment (Tables)
12 Months Ended
Jun. 30, 2022
Disclosure Of Property Plant And Equipment [Abstract]  
Summary of Property, Plant and Equipment

(in Australian dollars)

 

Land

 

 

 

Buildings

 

 

 

Leasehold
improvements

 

 

 

Plant and
equipment

 

 

 

Construction
work in
progress

 

 

 

Total

 

At June 30, 2021

 

$

372,995

 

 

 

$

1,821,526

 

 

 

$

195,082

 

 

 

$

8,579,868

 

 

 

 

 

 

 

$

10,969,471

 

Cost

 

 

 

 

 

 

(154,725

)

 

 

 

(30,524

)

 

 

 

(1,163,425

)

 

 

 

 

 

 

 

(1,348,674

)

Accumulated depreciation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net book amount

 

$

372,995

 

 

 

$

1,666,801

 

 

 

$

164,558

 

 

 

$

7,416,443

 

 

 

$

-

 

 

 

$

9,620,797

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Opening net book amount at June 30, 2020

 

$

372,995

 

 

 

$

1,666,801

 

 

 

$

164,558

 

 

 

$

7,416,443

 

 

 

$

 

 

 

$

9,620,797

 

Additions

 

 

666,920

 

 

 

 

4,358,515

 

 

 

 

482,637

 

 

 

 

2,982,443

 

 

 

 

17,754,185

 

 

 

 

26,244,700

 

Disposals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(39,285

)

 

 

 

 

 

 

 

(39,285

)

Assets written off

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2,764,940

)

 

 

 

 

 

 

 

(2,764,940

)

Depreciation charge

 

 

 

 

 

 

(67,897

)

 

 

 

(110,681

)

 

 

 

(996,462

)

 

 

 

 

 

 

 

(1,175,040

)

Exchange differences

 

 

13,960

 

 

 

 

100,126

 

 

 

 

(9,103

)

 

 

 

(411,876

)

 

 

 

(894

)

 

 

 

(307,787

)

Closing net book amount at June 30, 2021

 

$

1,053,875

 

 

 

$

6,057,545

 

 

 

$

527,411

 

 

 

$

6,186,323

 

 

 

$

17,753,291

 

 

 

$

31,578,445

 

Additions

 

 

2,177,802

 

 

 

 

59,330,097

 

 

 

 

689,185

 

 

 

 

11,770,912

 

 

 

 

42,266,050

 

 

 

 

116,234,046

 

Disposals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(39,495

)

 

 

 

 

 

 

 

(39,495

)

Transfers

 

 

 

 

 

 

 

 

 

 

145,109

 

 

 

 

12,628,351

 

 

 

 

(12,773,460

)

 

 

 

 

Depreciation charge

 

 

 

 

 

 

(2,294,080

)

 

 

 

(360,141

)

 

 

 

(2,313,665

)

 

 

 

 

 

 

 

(4,967,886

)

Exchange differences

 

 

179,664

 

 

 

 

3,644,794

 

 

 

 

69,337

 

 

 

 

1,241,781

 

 

 

 

3,243,510

 

 

 

 

8,379,086

 

Closing net book amount at June 30, 2022

 

$

3,411,341

 

$

-

 

$

66,738,356

 

$

-

 

$

1,070,901

 

$

-

 

$

29,474,207

 

$

-

 

$

50,489,391

 

$

-

 

$

151,184,196

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At June 30, 2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost

 

$

3,411,341

 

 

 

$

69,383,589

 

 

 

$

1,600,051

 

 

 

$

33,780,687

 

 

 

$

50,489,391

 

 

 

 

158,665,059

 

Accumulated depreciation

 

 

 

 

 

 

(2,645,233

)

 

 

 

(529,150

)

 

 

 

(4,306,480

)

 

 

 

 

 

 

 

(7,480,863

)

Net book amount

 

$

3,411,341

 

 

 

$

66,738,356

 

 

 

$

1,070,901

 

 

 

$

29,474,207

 

 

 

$

50,489,391

 

 

 

$

151,184,196