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INCOME TAXES (Tables)
12 Months Ended
Jun. 30, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following:

 

SCHEDULE PROVISION FOR INCOME TAXES

    Years ended June 30, 
   

2022

   2023   2024 
      S$    S$   S$ 
Income tax payable     107,718     33,986    - 
                   
Income tax expense     33,999     -    1,813 
SCHEDULE OF RECONCILIATION OF INCOME TAX RATE TO THE EFFECTIVE INCOME TAX RATE BASED ON INCOME BEFORE INCOME TAXES

The reconciliation of income tax rate to the effective income tax rate based on income before income taxes for the years ended June 30, 2023 and 2024 are as follows:

 

SCHEDULE OF RECONCILIATION OF INCOME TAX RATE TO THE EFFECTIVE INCOME TAX RATE BASED ON INCOME BEFORE INCOME TAXES 

                 
    Years ended June 30 
    2022    2023   2024 
      S$    S$   S$ 
Income (Loss) before income taxes     547,333     (441,746)   (1,464,877)
Statutory income tax rate     17 %   17%   17%
Income tax expense at statutory rate     93,047     (75,097)   (249,029)
Tax effect of non-taxable income     (16,585 )   (3,786)   (11,345)
Non-deductible expense     -     78,883    260,374 
Deferred tax asset not recognized     (31,882 )   

-

    -
Tax exemption     (17,425 )   -    - 
Others     6,844     -    1,813 
Income tax expense     33,999     -    1,813 

 

   2023   2024 
   Years ended June 30, 
   2023   2024 
   S$   S$ 
Tax loss carry forwards   218,220    1,558,790 
Deferred tax assets   37,097    264,994 
Valuation allowance   (37,097)   (264,994)
Total deferred tax assets, net   -    -