Company: ATHE
Filing Date: 2025-08-29
Form Type: 20-F
Source: 0001213900-25-082027
Chunk: 145

Company: ALTERITY THERAPEUTICS LTD
Filing Date: 2025-08-29
Form: 20-F
Item: Item 18
Chunk 145
---
,436
Total interest income                                                   446,291                    268,419                     16,436
Other income                                                                                                                         
R&amp;D Tax Incentive (1)                                             5,438,918                  4,019,285                  3,914,230
Miscellaneous income (2)                                              2,202,598                          -                      2,103
Total other income                                                    7,641,516                  4,019,285                  3,916,333
Total interest and other income from continuing operations            8,087,807                  4,287,704                  3,932,769

(1)   A 43.5% R&amp;D Tax incentive refundable tax offset, is available to eligible small companies with an annual aggregate turnover of less than $20 million. For the years ended June 30, 2025, June 30, 2024 and June 30, 2023, the Group was eligible to receive the refundable tax offset. Management, with input from an independent expert, has applied judgement when assessing activities and expenditures that are likely to be eligible under the incentive scheme and therefore recorded $5,438,918, $4,019,285 and $3,914,230 in other income, respectively.
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

(2)   Miscellaneous income is comprised of other income of $1,975,056 in relation to settlement of a dispute with Catalent, and other income of $227,542 in relation to settlement of an insurance claim in relation to a U.S. employment case.
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
F-20

ALTERITY THERAPEUTICS LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – in Australian dollars (unless otherwise noted)

3. EXPENSES FROM ORDINARY ACTIVITIES
   
                                                                                     Years Ended June 30,                             
--------------------------------------------------------------------------------------------------------------------------------------
                                                       2025                       2024                        2023                    
Research and Development Expenses (1)                                                                                                 
Employee expenses                                                2,424,781                   2,456,230                   2,720,345    
Other research and development expenses                         12,107,024                  16,187,817                  10,478,238    
General and Administration Expenses                                                                                                   
Depreciation on fixed assets                                        28,307                      35,344                      37,854    
Depreciation on leased assets                                      111,408                     112