Company: ATHE
Filing Date: 2025-08-29
Form Type: 20-F
Source: 0001213900-25-082027
Chunk: 161

Company: ALTERITY THERAPEUTICS LTD
Filing Date: 2025-08-29
Form: 20-F
Item: Item 18
Chunk 161
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              100   %   United States of America   Foreign      United States of America
Alterity Therapeutics UK Ltd    Body Corporate            -              100   %   United Kingdom             Foreign      United Kingdom          

Basis of preparation 

This consolidated entity disclosure statement (CEDS) has been prepared in accordance with the Corporations Act 2001 and includes information for each entity that was part of the consolidated entity as at the end of the financial year in accordance with AASB 10 Consolidated Financial Statements.

Determination of tax residency 

Section 295 (3A)(vi) of the Corporation Act 2001 defines tax residency as having the meaning in the Income Tax Assessment Act 1997. The determination of tax residency involves judgement as there are different interpretations that could be adopted, and which could give rise to a different conclusion on residency. In determining tax residency, the consolidated entity has applied the following interpretations:

●                                       Australian tax residency. The consolidated entity has applied                                    
    current legislation and judicial precedent, including having regard to the Tax Commissioner’s public guidance in Tax Ruling TR 2018/5
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●                                          Foreign tax residency. Where necessary, the consolidated                                       
    entity has used independent tax advisers in foreign jurisdictions to assist in its determination of tax residency to ensure applicable
                   foreign tax legislation has been complied with (see section 295(3A)(vii) of the Corporations Act 2001).                
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F-42

Australian Disclosure Requirements

Directors’ Declaration

In the Directors’ opinion:

a)   the financial statements and notes set out on pages F-1 to F-41 are in accordance with the Corporations Act 2001, including:
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(i)   complying with Accounting Standards, the Corporations Regulations 2001 and other mandatory professional reporting requirements, and
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(ii)   giving a true and fair view of the consolidated entity’s financial position as at June 30, 2025 and of its performance for the financial year ended on that date, and
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b)   there are reasonable grounds to believe that the Group will be
     able to pay its debts as and when they become due and payable.
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c)   the consolidated entity disclosure statement on page          
     F-42 is true and correct.                                     

Note 1 confirms that the consolidated financial statements also comply with International Financial Reporting Standards as issued by the International Accounting Standards Board.

The Directors have been given the declarations by