Income Tax Expense (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Expense [Abstract]

Schedule of Income Tax Expense

	Consolidated
	2024			2023			2022
	$			$			$
Numerical reconciliation of income tax expense and tax at the statutory rate
Loss before income tax expense		(7,849,556	)		(4,484,831	)		(227,502	)
Tax at the statutory tax rate of 25% (Australian company tax rate)		(1,962,389	)		(1,121,208	)		(56,876	)
Tax expenses related with previous years’ non-deductible/(taxable) costs in calculating taxable income		-			72,196			-
Effect of statutory tax rates difference between Australian company tax rate to Israeli company’s tax rate (23%)		43,296			56,431			43,285
Effect of statutory tax rates difference between Australian company tax rate to U.S. Federal company’s tax rate (21%)		(3,521	)		(2,731	)		-
Tax effect amounts which are not deductible/(taxable) in calculating taxable income:
Share-based payments		152,599			152,576			47,375
Other temporary differences not recognised		1,930,817			923,659			(24,068	)
Income tax expense		160,802			80,923			9,716