Income tax - Factors affecting tax charge/credit for the year (Details) - USD ($) |
9 Months Ended | 12 Months Ended | |
|---|---|---|---|
Sep. 30, 2019 |
Sep. 30, 2021 |
Sep. 30, 2020 |
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| Factors affecting tax charge/credit for the year | |||
| (Loss) / Profit from continuing operations | $ 783,847 | $ (271,729,101) | $ (1,136,853) |
| Tax at the applicable rate of 19% (2020 - 19%, 2019 - 19%) | 148,931 | (51,628,512) | (216,002) |
| Disallowable expenditure | 60,122 | 754,359 | 24,013 |
| Fixed asset timing differences | (708,247) | (852,403) | |
| Unutilised losses | 140,615 | 3,103,171 | 1,420,938 |
| Tax losses surrendered for R&D credit | (209,053) | ||
| Unutilised tax losses on which deferred tax is not recognised | 1,990,522 | 191,988 | |
| R&D tax credit | 821,350 | 33,251 | |
| Additional deduction for R&D | (1,104,676) | ||
| Remeasurement of R&D | (1,322,616) | ||
| Fair valuation of warrants | 18,637,113 | ||
| Reverse acquisition expense | $ 29,537,388 | ||
| Income tax credit | $ 253,718 | $ 568,534 | |
| Applicable rate | 19.00% | 19.00% | 19.00% |
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to additional deduction for research and development. No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to disallowable expenditure. No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to fair valuation of warrants No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to fixed asset timing differences. No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to remeasurement of R&D. No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to R&D tax credit. No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to reverse acquisition expenses. No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses surrendered for R&D credit.. No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to unutilised tax losses on which deferred tax is not recognised. No definition available.
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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The applicable income tax rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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