Income Tax Expense (Tables)

12 Months Ended

Jun. 30, 2025

Income Tax Expense [Abstract]

Schedule of Numerical Reconciliation of Income Tax Expense to Prima Facie Tax Payable

Numerical reconciliation of income tax expense to prima facie tax payable

	30 June			30 June			30 June
	2025 $			2024 $			2023 $
Loss from continuing operations before income tax expense		(32,188,619	)		(42,740,210	)		(34,199,019	)
Tax at the Australian tax rate of 25% (2024: 25%, 2023: 25%)		(8,047,155	)		(10,685,053	)		(8,549,755	)
Tax effect of amounts which are not deductible/(taxable) in calculating taxable income:
Research and Development tax incentive		(2,342,136	)		(323,145	)		(1,479,371	)
Accounting expenditure subject to R&D tax incentive		5,384,221			742,862			3,400,853
Accrued expenses		242,082			44,172			157,681
Amortization		(629,735	)		-			-
Employee leave obligations		917			3,639			3,466
Patent costs		51,254			51,041			51,427
Share-based payments		473,837			660,045			759,472
Unrealized currency movements		43,430			(27,266	)		86,276
Subtotal		3,223,870			1,151,348			2,979,804
Tax losses and other timing differences for which no deferred tax asset is recognized		4,827,533			9,533,705			5,569,951
Income tax expense		-			-			-

	30 June 2025 $			30 June 2024 $			30 June 2023 $
Loss from continuing operations before income tax expense		(5,930,262	)		(5,112,545	)		(374,170	)
Tax at the US tax rate of 27.5%(2024: 27.5%, 2023: 27.5%)		(1,630,822	)		(1,405,950	)		(102,897	)
Tax effect of amounts which are not deductible/(taxable) in calculating taxable income:
Accrued expenses		28,021			(17,719	)		52,578
Amortization		(19,075	)		-			-
Employee leave obligations		(13,835	)		26,576			48,373
Unrealized currency (gains)/losses		(9,784	)		-			-
Subtotal		(14,673	)		8,857			100,951
Tax losses and other timing differences for which no deferred tax asset is recognized		1,748,787			1,493,457			39,951
Income tax expense		103,292			96,364			38,005

Schedule of Tax Losses

Tax losses

	30 June		30 June		30 June
	2025 $		2024 $		2023 $
Unused tax losses for which no deferred tax asset has been recognized		102,687,407		83,377,275		45,242,455
Potential tax benefit at 25% (2024: 25%, 2023: 25%)		25,671,852		20,844,319		11,310,614

	30 June		30 June		30 June
	2025$		2024$		2023$
Unused tax losses for which no deferred tax asset has been recognized		13,930,988		7,571,756		2,141,003
Potential tax benefit at 27.5% (2024: 27.5%, 2023: 27.5%)		3,831,022		2,082,233		588,776

Schedule of Income Tax Expense

Income tax expense

	30 June		30 June		30 June
	2025 $		2024 $		2023 $
Current tax
Current tax on profits for the year		103,292		96,364		38,005
Total current tax expense		103,292		96,364		38,005
Income tax expense		103,292		96,364		38,005