XML 117 R97.htm IDEA: XBRL DOCUMENT v3.25.0.1
Income tax expense/(benefit), Numerical Reconciliation of Prima Facie Tax Payable to Income Tax Expense/(Benefit) (Details) - AUD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Numerical reconciliation of prima facie tax payable to income tax expense/(benefit) [Abstract]      
Profit/(loss) before income tax $ 56,056 $ 3,087 $ (98,622)
Prima-facie tax at a rate 16,817 926 (29,587)
Tax effect of amounts which are not deductible (taxable) in calculating taxable income [Abstract]      
Net R&D tax incentive credit (20,939) (7,408) (6,688)
Remeasurement of provisions 7,441 13,915 7,423
Share-based payments expense 153 2,636 2,434
Employee Share Trust payments (2,124) (10,776) (8,073)
Sundry items 562 569 2
Foreign exchange translation loss 0 1,028 (464)
Total 1,910 890 (34,953)
Current year tax losses not recognized 61,409 35,152 46,325
Prior year tax losses recognized 0 0 (854)
Adjustment for current tax of prior periods 0 0 561
Difference in overseas tax rates (57,182) (38,166) (5,622)
Income tax (benefit)/expense $ 6,137 $ (2,124) $ 5,457
Prima-facie tax rate 30.00% 30.00% 30.00%