Immutep Limited (IMMP) 20-F 31 Oct 22 2022 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Jun. 30, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Trading Symbol	IMMP
Entity Registrant Name	Immutep Limited
Entity Central Index Key	0001506184
Current Fiscal Year End Date	--06-30
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Security 12(b) Title	American Depositary Shares, each representing 10 Ordinary Shares
Security Exchange Name	NASDAQ
Entity File Number	001-35428
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	866,239,815
Entity Incorporation, State or Country Code	C3
Entity Address, Address Line One	Level 33, Australia Square
Entity Address, Address Line Two	264 George Street
Entity Address, City or Town	Sydney
Entity Address, Postal Zip Code	2000
Entity Address Country	AU
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	true
Auditor Name	PricewaterhouseCoopers
Auditor Firm ID	1379
Auditor Location	Sydney, Australia
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	Marc Voigt, Chief Executive Officer
Entity Address, Address Line One	Level 33, Australia Square
Entity Address, Address Line Two	264 George Street
Entity Address, City or Town	Sydney
Entity Address, Postal Zip Code	2000
Entity Address Country	AU
Country Region	+61
City Area Code	2
Local Phone Number	8315 7003
Contact Personnel Fax Number	+61 2 8569 1880

Consolidated Balance Sheets

Consolidated Balance Sheets - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Current Assets
Cash and cash equivalents	$ 79,995,129	$ 60,593,191
Current receivables	8,373,607	6,124,231
Other current assets	2,443,004	1,701,969
Total Current Assets	90,811,740	68,419,391
Non-Current Assets
Plant and equipment	37,933	40,891
Intangibles	10,554,070	12,847,248
Right of use assets	270,147	268,813
Other non-current assets	495,660	454,190
Total Non-Current Assets	11,357,810	13,611,142
TOTAL ASSETS	102,169,550	82,030,533
Current Liabilities
Trade and other payables	5,752,188	4,781,729
Employee benefits	357,029	350,135
Warrant liability	131,896	0
Lease liability	173,377	208,194
Total Current Liabilities	6,414,490	5,340,058
Non-Current Liabilities
Convertible note liability	1,452,950	2,526,870
Warrant liability	0	722,966
Employee benefits	117,252	88,915
Lease liability	107,492	80,113
Deferred tax liability	0	0
Total Non-Current Liabilities	1,677,694	3,418,864
TOTAL LIABILITIES	8,092,184	8,758,922
NET ASSETS	94,077,366	73,271,611
EQUITY
Contributed equity	367,407,757	313,422,305
Reserves	29,004,818	34,491,526
Accumulated losses	(302,335,209)	(274,642,220)
Equity attributable to the owners of Immutep Limited	94,077,366	73,271,611
TOTAL EQUITY	$ 94,077,366	$ 73,271,611

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - AUD ($)		12 Months Ended
		Jun. 30, 2022		Jun. 30, 2021	Jun. 30, 2020
Revenue
License revenue		$ 170,369	[1]	$ 0	$ 7,486,444	[1]
Other income
Research material sales		84,018		312,841	279,805
Grant income		4,459,974		3,549,965	5,973,034
Net gain on foreign exchange		1,228,122		0	346,331
Net gain on fair value movement of warrants		591,070		0	2,214,813
Interest income		224,520		105,327	199,541
Total revenue and other income		6,758,073		3,968,133	16,499,968
Expenses
Research & development and intellectual property		(31,341,576)		(17,236,780)	(22,472,648)
Corporate administrative expenses		(7,210,123)		(6,282,105)	(6,338,652)
Net loss on fair value movement of warrants		0		(8,663,013)	0
Net loss on foreign exchange		0		(507,042)	0
Finance costs		(92,430)		(9,825)	(10,457)
Changes in fair value of convertible note liability		(324,736)		(1,171,959)	(1,146,406)
Loss before income tax expense		(32,210,792)		(29,902,591)	(13,468,195)
Income tax (expense)/ benefit	[2]	(34)		(33)	(37)
Loss after income tax expense for the year		(32,210,826)		(29,902,624)	(13,468,232)
Other Comprehensive Income/(Loss)
Exchange differences on the translation of foreign operations		(922,327)		(580,408)	99,957
Other comprehensive income/(loss) for the year net of tax		(922,327)		(580,408)	99,957
Total comprehensive income/(loss) for the year		(33,133,153)		(30,483,032)	(13,368,275)
Loss for the year is attributable to:
Owners of Immutep Limited		(32,210,826)		(29,902,624)	(13,468,232)
Loss after income tax expense for the year		(32,210,826)		(29,902,624)	(13,468,232)
Total comprehensive loss for the year is attributable to:
Owners of Immutep Limited		(33,133,153)		(30,483,032)	(13,368,275)
Total comprehensive income/(loss) for the year		$ (33,133,153)		$ (30,483,032)	$ (13,368,275)
Basic loss per share		$ (0.0379)		$ (0.0503)	$ (0.0326)
Diluted loss per share		$ (0.0379)		$ (0.0503)	$ (0.0326)
[1]Licensing revenue relates mainly of GSK milestone payment of GBP 4.0 million (A$7.5 million) received in fiscal year 2020 related to the first patient being dosed in GSK’s Phase II clinical trial evaluating GSK2831781 in ulcerative colitis.[2]Income tax expense relates to tax payable for the Immutep subsidiary in the United States.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - AUD ($)		12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Cash flows related to operating activities
Payments to suppliers and employees (inclusive of GST)		$ (33,838,950)	$ (19,514,293)	$ (26,579,450)
Cash receipts from grant income and government incentives		3,302,200	1,313,997	7,702,775
Cash receipts from license revenue		87,816	0	7,486,444
Cash receipts from research material sales		86,990	322,586	327,876
Interest received		224,656	112,243	229,348
Advance from customers		0	138,312	0
Income Tax paid		(34)	(33)	(37)
Payment for security deposit		0	0	0
Payment for interest on leases		(92,430)	(13,154)	(6,295)
Net cash flows used in operating activities		(30,229,752)	(17,640,342)	(10,839,339)
Cash flows related to investing activities
Payments for plant and equipment		(22,914)	(15,601)	(19,348)
Net cash flows used in investing activities		(22,914)	(15,601)	(19,348)
Cash flows related to financing activities*
Proceeds from issue of shares	[1]	52,975,330	43,307,232	22,030,556
Proceeds from issue of warrants	[1]	0	0	0
Proceeds from exercising of warrants	[1]	0	11,266,430	0
Share issue transaction costs	[1]	(2,427,155)	(2,144,359)	(1,474,934)
Principal elements of lease payments	[1]	(222,536)	(214,378)	(77,541)
Advance payment from shareholders for SPP	[1]	0	465,000	0
Transaction costs of warrant issues	[1]	0	0	0
Net cash flows provided by (used in) financing activities	[1]	50,325,639	52,679,925	20,478,081
Net increase/(decrease) in cash and cash equivalents		20,072,973	35,023,982	9,619,394
Effect of exchange rate on cash and cash equivalents		(671,035)	(752,838)	134,671
Cash and cash equivalents at the beginning of the year		60,593,191	26,322,047	16,567,982
Cash and cash equivalents at the end of the year		$ 79,995,129	$ 60,593,191	$ 26,322,047
[1]Non-cash investing and financing activities relate mainly to the following: •Fair value movement of convertible notes disclosed in Note 16 to the financial statements. •Fair value movement of warrant liability disclosed in Note 15 to the financial statements. •Exercise of vested performance rights for no cash consideration disclosed in Note 21 to the financial statements.

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - AUD ($)	Total	Issued Equity [member]	Reserve [member]	Accumulated Losses [member]
At the beginning of reporting period, amount at Jun. 30, 2019	$ 24,387,716	$ 221,091,591	$ 65,533,954	$ (262,237,829)
Shareholders Equity [line items]
Other comprehensive income for the year, net of tax	99,957	0	99,957	0
Loss after income tax expense for the year	(13,468,232)	0	0	(13,468,232)
Total comprehensive income/(loss) for the year	(13,368,275)	0	99,957	(13,468,232)
Transactions with owners in their capacity as owners:
Contributions of equity, net of transaction costs	20,555,622	20,555,622	0	0
Employee share based payment	1,724,282	0	1,724,282	0
Exercise of vested performance rights	0	1,343,294	(1,343,294)	0
At reporting date, amount at Jun. 30, 2020	33,299,345	242,990,507	66,014,899	(275,706,061)
Shareholders Equity [line items]
Other comprehensive income for the year, net of tax	(580,408)	0	(580,408)	0
Loss after income tax expense for the year	(29,902,624)	0	0	(29,902,624)
Total comprehensive income/(loss) for the year	(30,483,032)	0	(580,408)	(29,902,624)
Transactions with owners in their capacity as owners:
Contributions of equity, net of transaction costs	41,172,232	41,172,232	0	0
Conversion of Convertible Notes	7,434,191	12,092,937	(31,073,830)	26,415,084
Exercise of Warrants net of transaction costs	20,146,716	15,595,335	0	4,551,381
Employee share based payment	1,702,159	0	1,702,159	0
Exercise of vested performance rights	0	1,571,294	(1,571,294)	0
At reporting date, amount at Jun. 30, 2021	73,271,611	313,422,305	34,491,526	(274,642,220)
Shareholders Equity [line items]
Other comprehensive income for the year, net of tax	(922,327)		(922,327)	0
Loss after income tax expense for the year	(32,210,826)	0	0	(32,210,826)
Total comprehensive income/(loss) for the year	(33,133,153)	0	(922,327)	(32,210,826)
Transactions with owners in their capacity as owners:
Contributions of equity, net of transaction costs	51,053,411	51,053,411	0	0
Conversion of Convertible Notes	1,398,656	2,059,791	(5,178,972)	4,517,837
Employee share based payment	1,486,841	0	1,486,841	0
Exercise of vested performance rights	0	872,250	(872,250)	0
At reporting date, amount at Jun. 30, 2022	$ 94,077,366	$ 367,407,757	$ 29,004,818	$ (302,335,209)

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Significant Accounting Policies	NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Immutep is a globally active biotechnology company that is a leader in the development of LAG-3 Immutep has four product candidates based on the LAG-3 in-house LAG-3Ig Immutep has a second in-house pre-clinical Immutep is listed on the Australian Securities Exchange (IMM), and on the NASDAQ (IMMP) in the United States. These financial statements are the consolidated financial statements of the consolidated entity consisting of Immutep Limited and its subsidiaries. The financial statements are presented in the Australian currency. Immutep Limited is a listed public company limited by shares, incorporated and domiciled in Australia. Its registered office and principal place of business is: Level 33, Australia Square, 264 George Street Sydney NSW 2000 The financial statements were authorised for issue by the directors on October 31 The principal accounting policies adopted in the preparation of the financial statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated. The financial statements are for the consolidated entity consisting of the Company and its subsidiaries. Whilst COVID-19 COVID-19 The Group has business continuity procedures in place and is addressing health and safety risks whilst continuing to carry out ongoing clinical trials. The Group’s operations have been maintained with minimal disruption and have undertaken extensive additional measures to ensure the safety and wellbeing of its people, patients, suppliers, and stakeholders. (a) Basis of preparation These general-purpose financial statements have been prepared in accordance with Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (‘AASB’) and the Corporations Act 2001. Immutep Limited is a for-profit entity for the purpose of preparing the financial statements. (i) Compliance with IFRS The consolidated financial statements of the Immutep Limited group also comply with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). (ii) New standards and interpretations not yet adopted Certain new accounting standards and interpretations have been published that are not mandatory for June 30, 2022 reporting periods and have not been early adopted by the Group. The Group’s assessment of the impact of these new standards and interpretations is set out below. AASB 101(IAS 1) Presentation of Financial Statements The AASB issued a narrow-scope amendment to AASB 101(IAS 1) Presentation of Financial Statements to clarify that liabilities are classified as either current or non-current, Entities should reconsider their existing classification in light of the amendment and determine whether any changes are required. The Amendment should be applied for annual periods beginning on or after January 1, 2022. There is no significant impact on adopting the amendment to AASB 101(IAS 1). There are no other standards that are not yet effective and that would be expected to have a material impact on the Group in the current or future reporting years and on foreseeable future transactions. (iii) New and amended standards adopted by the Group The Group has applied the following standards and amendments for the first time for their annual reporting period commencing July 1, 2021; • AASB 2020-8 This amends AASB 9 Financial Instruments, AASB 139 Financial Instruments: Recognition and Measurement, AASB 7 Financial Instruments: Disclosures, AASB 4 Insurance Contracts and AASB 16 Leases to address issues that arise during the reform of an interest rate benchmark (IBOR), including the replacement of one benchmark with an alternative one. A number of temporary reliefs are provided for hedging relationships that are directly affected by the interest rate benchmark reform. These amendments have no impact on the financial statements as the company does not have any interest rate hedge relationships nor exposures to interest rates that are dependent on IBORs. The Group also elected to adopt the following standards and amendments early: • AASB 2014-10 from January 1, 2025) This amends AASB 10 Consolidated Financial Statements and AASB 128 Investments in Associates and Joint Ventures to address an inconsistency between the requirements of AASB 10 and AASB 128 in dealing with the sale or contribution of assets between an investor and its associate or joint venture. This amendment is not expected to have a significant impact on the financial statements on application. (iv) Historical cost convention The financial statements have been prepared under the historical cost convention, except for, where applicable, financial assets and liabilities (including derivative financial instruments), which are subsequently remeasured to fair value with changes in fair value recognized in profit or loss. (v) Critical accounting estimates The preparation of the financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the consolidated entity’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 3. (b) Principles of consolidation Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Intercompany transactions, balances and unrealized gains on transactions between Group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of the impairment of the asset transferred. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. (c) Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker (CODM), who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Board of Directors. (d) Foreign currency translation (i) Functional and presentation currency Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (‘the functional currency’). The consolidated financial statements are presented in Australian dollars, which is the Immutep Limited’s functional and presentation currency. (ii) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in profit or loss, except when they are deferred in equity as qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the income statement, within finance costs. All other foreign exchange gains and losses are presented separately in the income statement on a net basis. Non-monetary non-monetary non-monetary (iii) Group companies The results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: • assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet; • income and expenses for each income statement and statement of comprehensive loss are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), and • all resulting exchange differences are recognized in other comprehensive income. On consolidation, exchange differences arising from the translation of any net investment in foreign entities, and of borrowings and other financial instruments designated as hedges of such investments, are recognized in other comprehensive income. When a foreign operation is sold or any borrowings forming part of the net investment are repaid, the associated exchange differences are reclassified to profit or loss, as part of the gain or loss on sale. (e) Revenue recognition Revenue is recognized when (or as) the Group satisfies a performance obligation by transferring a promised good or service to a customer. Revenue is presented net of GST, rebates and discounts. Performance obligations are completed at a point in time and over time. Revenue is recognized for the major business activities of the Group as follows: (i) License revenue A license may provide another party the right to use the Group’s intellectual property as it exists at the point in time the license is granted. For these licenses, revenue is recognized at a point in time when control transfers to the licensee and the license period begins. At present, the Group is in the research and development phase of operations and license revenue earned is through milestone payments from on-going The Group recognizes revenues from license fees for intellectual property (IP) both at a point in time and over a period of time. The Group must make an assessment as to whether such a license represents a right-to-use the IP (at a point in time) or a right to access the IP (over time). Revenue for a right-to-use license is recognized by the Group when the licensee can use and benefit from the IP after the license term begins, e.g., the Group has no further obligations in the context of the out-licensing of a drug candidate or technology. A license is considered a right to access the intellectual property when the Group undertakes activities during the license term that significantly affect the IP, the customer is directly exposed to any positive or negative effects of these activities, and these activities do not result in the transfer of a good or service to the customer. Revenues from the right to access the IP are recognized on a straight-line basis over the license term. Milestone payments for research and development are contingent upon the occurrence of a future event and represent variable consideration. The Group’s management estimates at the contract’s inception that the most likely amount for milestone payments is zero. The most likely amount method of estimation is considered the most predictive for the outcome since the outcome is binary; e.g. achieving a specific success in clinical development (or not). The Group includes milestone payments in the total transaction price only to the extent that it is highly probable that a significant reversal of accumulated revenue will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The transaction price is allocated to separate performance obligations based on relative standalone selling prices. If the transaction price includes consideration that arise based on a future event or circumstance (e.g., the completion of a clinical trial phase), the Group would allocate that variable consideration (and any subsequent changes to it) entirely to one performance obligation if both of the following criteria are met: • The payment terms of the variable consideration relate specifically to the Group’s efforts to satisfy that performance obligation or transfer the distinct good or service (or to a specific outcome from satisfying that separate performance obligation). • Allocating the variable amount entirely to the separate performance obligation or the distinct good or service reflects the amount of consideration to which the Group expects to be entitled in exchange for satisfying that particular performance obligation when considering all of the performance obligations and payment terms in the contract. Variable consideration is only recognized as revenue when the related performance obligation is satisfied, and the Group determines that it is probable that there will not be a significant reversal of cumulative revenue recognized in future periods. Other income (ii) Grant income Grants from the governments, including Australian Research and Development Rebates, France’s Crédit d’Impôt Recherche are recognized at their fair value when there is a reasonable assurance that the grant will be received and the Company will comply with all attached conditions. Government grants relating to operating costs are recognized in the Statements of Comprehensive Income as grant income. Government grants were received by the Group under various government stimulus packages (both Australian and overseas) in relation to the impacts of COVID-19. (iii) Research material sales Revenue from the sale of materials supplied to other researchers in order to conduct further studies on LAG-3 (iv) Research collaboration income Revenue from services provided in relation to undertaking research collaborations with third parties are recognized over time in the accounting period in which the services are rendered. Revenue is measured based on the consideration specified in the agreement or contract with a third party. (f) Income tax The income tax expense or benefit for the period is the tax payable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the Company’s subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred tax assets are recognized for deductible temporary differences and unused tax losses only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and tax bases of investments in foreign operations where the Company is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offset where the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Immutep Limited and its wholly owned Australian controlled entities have implemented the tax consolidation legislation. As a consequence, these entities are taxed as a single entity and the deferred tax assets and liabilities of these entities are set off in the consolidated financial statements. Foreign subsidiaries are taxed individually by the respective local jurisdictions. For the purposes of preparation of the financial statements, the tax position of each entity is calculated individually and consolidated as consolidated tax entity. Current and deferred tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity, respectively. (g) Impairment of assets Goodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-financial (h) Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. (i) Current receivables Current receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less provision for impairment. Amount receivable in relation to Goods and Services Tax (GST) and Value Added Tax (VAT) are due from the local taxation authorities and recorded based on the amount of GST and VAT paid on purchases. They are presented as current assets unless collection is not expected for more than 12 months after the reporting date. Collectability of current receivables is reviewed on an ongoing basis. Receivables which are known to be uncollectible are written off by reducing the carrying amount. An allowance account is used when there is objective evidence that the Group will not be able to collect all amounts due. (j) Financial Instruments Recognition and derecognition Financial assets and financial liabilities are recognized when the Group becomes a party to the contractual provisions of the financial instrument and are measured initially at fair value adjusted by transactions costs, except for those carried at fair value through profit or loss, which are measured initially at fair value. Subsequent measurement of financial assets and financial liabilities are described below. Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all the risks and rewards are transferred. A financial liability is derecognized when it is extinguished, discharged, cancelled or expires. Classification and initial measurement of financial assets All financial assets are initially measured at fair value adjusted for transaction costs (where applicable), except for those trade receivables that do not contain a significant financing component and are measured at the transaction price in accordance with AASB 15 (IFRS 15). Subsequent measurement of financial assets For the purpose of subsequent measurement, financial assets are classified into the following categories upon initial recognition: • financial assets at amortized cost • financial assets at fair value through profit or loss • financial assets at fair value through other comprehensive income Classifications are determined by both: • The entity’s business model for managing the financial asset • The contractual cash flow characteristics of the financial assets All income and expenses relating to financial assets that are recognized in profit or loss are presented within finance costs, finance income or other financial items, except for impairment of trade receivables which is presented within other expenses. Financial assets at amortized cost Financial assets are measured at amortized cost if the assets meet the following conditions (and are not designated as FVPL): • they are held within a business model whose objective is to hold the financial assets and collect its contractual cash flows. • the contractual terms of the financial assets give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, these are measured at amortized cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. The Group’s cash and cash equivalents, trade and most other receivables fall into this category of financial instruments. Financial assets at fair value through profit or loss (FVPL) and financial assets at fair value through other comprehensive income (FVOCI) The Group does not hold any financial assets at fair value through profit or loss or fair value through comprehensive income. Impairment of financial assets AASB 9 (IFRS 9) requires more forward-looking information to recognize expected credit losses—the ‘expected credit losses (ECL) model’. Accordingly, the impairment of financial assets including trade receivables is being assessed using an expected credit loss model. Classification and measurement of financial liabilities The Group’s financial liabilities comprise trade and other payables, convertible notes and US warrant liabilities. Financial liabilities are initially measured at fair value, and, where applicable, adjusted for transaction costs unless the Group designated a financial liability at fair value through profit or loss. Subsequently, financial liabilities are measured at amortised cost using the effective interest method except for convertible note and US warrants liabilities. All interest-related charges and, if applicable, changes in an instruments’ fair value that are reported in profit or loss are included. (k) Trade and other payables These amounts represent liabilities for goods and services provided to the Group prior to the end of fiscal year which are unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months from the reporting date. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method. (l) Compound instruments Convertible notes, including the attached options and warrants, issued to Ridgeback Capital Investments are accounted for as share based payments when the fair value of the instruments are higher than the consideration received, representing intangible benefits received from the strategic investor. The difference between the fair value and consideration received at issuance of the convertible notes and attached options and warrants is recognised immediately in profit and loss as a share-based payment charge. If options or warrants contain a settlement choice between cash or shares, this settlement choice constitutes a compound feature of the convertible notes, which triggers the separation of debt and equity components to be accounted for separately. The liability component is measured at fair value at initial recognition and subsequent changes in fair value are recognised in profit and loss. The difference between the fair value of the convertible notes and the liability component at inception is accounted as an equity element and not remeasured subsequently. (m) US warrant liability The US warrant liabilities which are viewed as debt instruments, are measured at fair value through profit or loss. these warrants exercise price are in a currency other than functional currency of the Company, therefore it does not meet the “fixed-for-fixed” The liability has been designated as at fair value through profit or loss on initial recognition and subsequent changes in fair value are recognised in the profit or loss. This liability is considered a derivative financial liability. Finance costs Finance costs are expensed in the period in which they are incurred. (n) Plant and equipment Plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Depreciation on other assets is calculated using the straight-line method to allocate their cost, net of their residual values, over their estimated useful lives as follows: • Computers – 3 years • Plant and equipment – 3- 5 • Furniture – 3- 5 The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (note 1(g)). Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in profit or loss. (o) Intangible assets (i) Intellectual property Costs incurred in acquiring intellectual property are capitalized and amortized on a straight line basis over a period not exceeding the life of the patents, which averages 14 years. Where a patent has not been formally granted, the company estimates the life of the granted patent in accordance with the provisional application. Costs include only those costs directly attributable to the acquisition of the intellectual property. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (note 1(g)). (ii) Research and development Research expenditure on internal projects is recognized as an expense as incurred. Costs incurred on development projects (relating to the design and testing of new or improved products) are recognized as intangible assets when it is probable that the project will, after considering its commercial and technical feasibility, be completed and generate future economic benefits and its costs can be measured reliably. The expenditure that could be recognized comprises all directly attributable costs, including costs of materials, services, direct labor and an appropriate proportion of overheads. Other expenditures that do not meet these criteria are recognized as an expense as incurred. As the Company has not met the requirement under the standard to capitalize costs in relation to development, these amounts have been expensed. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Capitalized development costs are recorded as intangible assets and amortized from the point at which the asset is ready for use on a straight line basis over its useful life. (iii) Goodwill The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instruments or other assets are acquired. The excess of the consideration transferred and the amount of any non-controlling (p) Employee benefits (i) Short-term obligations Liabilities for wages and salaries, including non-monetary non-accumulating (ii) Other long-term employee benefit obligations The liabilities for long service leave and annual leave that are not expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are measured at the present value of expected future payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the end of the reporting period of corporate bonds with terms and currencies that match, as closely as possible, the estimated future cash outflows. Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognized in profit or loss. The obligations are presented as current liabilities in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period, regardless of when the actual settlement is expected to occur. (iii) Retirement benefit obligations The Group does not maintain a Group superannuation plan. The Group makes fixed percentage contributions for all Australian resident employees to complying third party superannuation funds. The Group has no statutory obligation and does not make contributions on behalf of its resident employees in the USA and Germany. The Group’s legal or constructive obligation is limited to these contributions. Contributions to complying third party superannuation funds are recognized as an expense as they become payable. (iv) Share-based Share-based compensation benefits are provided to employees via the Executive Incentive Plan (EIP). Information relating to these schemes is set out in note 32. The fair value of performance rights and options granted under the EIP are recognized as an employee benefits expense with a corresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the options granted, which includes any market performance conditions and the impact of any non-vesting non-market Non-market non-marketing (v) Termination benefits Termination benefits are payable when employment is terminated before the normal employment contract expiry date. The Group recognizes termination benefits when it is demonstrably committed to terminating the employment of current employees. (vi) Bonus plan The Group recognizes a liability and an expense for bonuses. The Group recognizes a provision where contractually obliged or where there is a past practice that has created a constructive obligation. (q) Contributed equity Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds. (r) Earnings per share (i) Basic earnings per share Basic earnings per share is calculated by dividing: • the profit or loss attributable to owners of the Company • by the weighted average number of ordinary shares outstanding during the fiscal year, adjusted for bonus elements in ordinary shares issued during the year. Bonus elements have been included in the calculation of the weighted average number of ordinary shares and has been retrospectively applied to the prior fiscal year. (ii) Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: • the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and • the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares. (s) Goods and Services Tax and other similar taxes (‘GST’) Revenues, expenses and assets are recogn

Financial Risk Management

Financial Risk Management	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Financial Risk Management	NOTE 2. FINANCIAL RISK MANAGEMENT The Group’s activities expose it to a variety of financial risks: market risk (including currency risk), credit risk and liquidity risk. The Group’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the financial performance of the Group. The Group hedges its foreign exchange risk exposure arising from future commercial transactions and recognised assets and liabilities using natural hedging by holding currency that matches forecast expenditure in each of the major foreign currencies used (AUD, EUR, USD). The Group may use derivative financial instruments such as foreign exchange contracts to hedge certain risk exposures when the Group expects a major transaction in the currency other than the major foreign currencies used by the Group. The Group uses different methods to measure different types of risk to which it is exposed. These methods include sensitivity analysis and cash flow forecasting in the case of foreign exchange and aging analysis for credit risk. Risk management is carried out by senior management under policies approved by the board of directors. Management identifies, evaluates and hedges financial risks in close co-operation non-derivative (a) Market risk Foreign exchange risk The Group operates internationally and is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to the US dollar and Euro. Foreign exchange risk arises from future commercial transactions and recognized assets and liabilities denominated in a currency that is not the entity’s functional currency. The risk is measured using sensitivity analysis and cash flow forecasting. Management has set up a policy to manage the company’s exchange risk within the Group companies. The Group hedges its foreign exchange risk exposure arising from future commercial transactions and recognized assets and liabilities using forward contracts or natural hedging. The Group considers using forward exchange contracts to cover anticipated cash flow in USD and Euro periodically. This policy is reviewed regularly by directors from time to time. There were no outstanding foreign exchange contracts as at June 30, 2022 and June 30, 2021. The Group’s exposure to foreign currency risk at the end of the reporting period, expressed in Australian dollar, was as follows: June 30, 2022 June 30, 2021 USD EUR USD EUR Cash in bank 11,897,759 42,964,345 14,016,277 14,320,386 Trade and other receivables 15,568 4,094,262 49,880 4,312,691 Trade and other payables (1,068,539 ) (1,717,675 ) (690,847 ) (663,196 ) Sensitivity Based on the financial assets and liabilities held at June 30, 2022, had the Australian dollar weakened/ strengthened by 10% against the US dollar with all other variables held constant, the Group’s post-tax Based on the financial instruments held at June 30, 2022, had the Australian dollar weakened/ strengthened by 10% against the Euro with all other variables held constant, the Group’s post-tax The US warrants financial liability will be equity-based settled upon exercise of the US warrants. However, as the exercise will be done with an exercise price in US dollars, there is a foreign exchange risk due to the subsequent translation to Australian dollars. Currently the Group’s exposure to other foreign exchange movements is not material. (b) Credit risk Credit risk is managed on a Group basis. Credit risk arises from cash and cash equivalents and receivables. Cash and cash equivalents consist primarily of deposits with banks for only independently rated parties with a minimum rating of ‘A’ according to ratings agencies are accepted. Receivables consist primarily of amounts recoverable from governments, where risk of non-recoverability The credit quality of cash and cash equivalents and receivables are neither past due nor impaired can be assessed by reference to external credit ratings: June 30, 2022 June 30, 2021 $ $ Cash at bank and short-term bank deposits excluding restricted cash Minimum rating of A 79,995,129 60,127,906 (c) Liquidity risk Prudent liquidity risk management implies maintaining sufficient cash to meet obligations when due. At the end of the reporting period the Group held deposits at call and short term deposits which mature within three months from acquisition of $79,995,129 (2021 – $60,127,906) that are expected to readily generate cash inflows for managing liquidity risk. Management monitors rolling forecasts of the Group’s liquidity reserve cash and cash equivalents (note 7) on the basis of expected cash flows. In addition, the Group’s liquidity management policy involves projecting cash flows in major currencies and considering the level of liquid assets necessary to meet these. As outlined in Note 3, the company’s monitoring of its cash requirements extends to the consideration of potential capital raising strategies and an active involvement with its institutional and retail investor base. Maturities of financial liabilities The tables below analyze the Group’s financial liabilities into relevant maturity groupings based on their contractual maturities for: (a) all non-derivative (b) net and gross settled derivative financial instruments for which the contractual maturities are essential for an understanding of the timing of the cash flows. The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due within 12 months equal their carrying balances as the impact of discounting is not significant. Contractual maturities of financial liabilities Less than Between 1 More than Total Carrying At June 30, 2022 $ $ $ $ $ Non-Derivatives Trade and other payables 5,752,188 — — 5,752,188 5,752,188 Convertible note liability (refer note 16) — 2,234,510 — 2,234,510 1,452,950 Lease liability 178,510 108,706 — 287,216 280,869 5,930,698 2,343,216 — 8,273,914 7,486,007 Contractual maturities of financial liabilities Less than Between 1 More than Total Amount At June 30, 2021 $ $ $ $ $ Non-Derivatives Trade and other payables 4,781,729 — — 4,781,729 4,781,729 Convertible note liability (refer note 16) — 4,469,019 — 4,469,019 2,526,870 Lease liability 215,005 78,455 — 293,460 288,307 4,996,734 4,547,474 — 9,544,208 7,596,906 (d) Fair value measurements The following table presents the Group’s financial assets and financial liabilities measured and recognized at fair value at June 30, 2022 and June 30, 2021 on a recurring basis: At June 30, 2022 Level 1 Level 2 $ Level 3 $ Total $ Liabilities Convertible note liability — — 1,452,950 1,452,950 Warrant liability — 131,896 — 131,896 Total liabilities — 131,896 1,452,950 1,584,846 At June 30, 2021 Level 1 $ Level 2 $ Level 3 $ Total $ Liabilities Convertible note liability — — 2,526,870 2,526,870 Warrant liability — 722,966 — 722,966 Total liabilities — 722,966 2,526,870 3,249,836 (i) Valuation techniques used to determine fair values Level 1 available-for-sale Level 2 over-the-counter Level 3 Specific valuation techniques used to value financial instruments include: • The use of quoted market prices or dealer quotes for similar instruments • The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves • The fair value of forward foreign exchange contracts is determined using forward exchange rates at the balance sheet date • The fair value of the remaining financial instruments is determined using discounted cash flow analysis. (ii) Fair value measurements using value techniques • There are no financial instruments as at June 30, 2022 under Level 1. • Level 2 financial instruments consist of warrant liabilities. Refer to Note 15 for details of fair value measurement. • Level 3 financial instruments consist of convertible notes. Refer to Note 16 for details of fair value measurement. (iii) Valuation inputs and relationships to fair value For US warrant valuation inputs under Level 2, please refer to Note 15. The following table summarizes the quantitative information about the significant inputs used in level 3 fair value measurements: Description Fair Value at $ Unobservable inputs Range of inputs Convertible note 1,452,950 Face Value 1,718,854 Interest Rate of Note 3 % Risk adjusted Interest rate 15 % (iv) Valuation process The convertible note was valued using a discounted cash flow model.

Critical Accounting Judgements,

Critical Accounting Judgements, Estimates and Assumptions	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Critical Accounting Judgements, Estimates and Assumptions	NOTE 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that may have a financial impact on the entity and that are believed to be reasonable under the circumstances. The Group makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next fiscal year are discussed below. (a) Grant income Grant income is based on judgements of management when determining the amount of grant income to recognise based on an assessment of qualifying expenditure and relevant rules and regulations in each tax jurisdiction. (b) Development expenditure The consolidated entity has expensed all internal development expenditure incurred during the fiscal year as the costs relate to the initial expenditure for development of biopharmaceutical products and the generation of future economic benefits is not considered probable given the current stage of development. It was considered appropriate to expense the development costs as they did not meet the criteria to be capitalized under AASB 138 (IAS 38) Intangible Assets. (c) Liquidity The Group has experienced significant recurring operating losses and negative cash flows from operating activities since its inception. As at June 30, 2022, the Group holds cash and cash equivalents of $79,995,129 (2021: $60,593,191). In line with the Company’s financial risk management, the directors have carefully assessed the financial and operating implications of the above matters, including the expected cash outflows of ongoing research and development activities of the Group over the next 12 months. Based on this consideration, the directors are of the view that the Group will be able to pay its debts as and when they fall due for at least 12 months following the date of these financial statements and that it is appropriate for the financial statements to be prepared on a going concern basis. Monitoring and addressing the ongoing cash requirements of the Group is a key focus of the directors. This involves consideration of future capital raising initiatives, and the control of variable spending on research and development activities of the Group. (d) Assessment on the carrying value of intellectual property Costs incurred in acquiring intellectual property are capitalised and amortised on a straight-line basis over a period not exceeding the life of the patents. Where a patent has not been formally granted, the company estimates the life of the granted patent in accordance with the provisional application. Costs include only those costs directly attributable to the acquisition of the intellectual property. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. Intellectual property represents the largest asset of the Group as at June 30, 2022 and the most significant asset given the current research and development phase of operations. Accordingly, as commercial production has not yet commenced there is some judgment required in assessing the continued viability on the use of the intellectual property. Refer to note1(g). In March 2020, the novel coronavirus (COVID-19), However, the ongoing pandemic has increased the estimation uncertainty in the preparation of the consolidated financial statements. The estimation uncertainty associated with the magnitude and duration of COVID-19 • The continued pandemic has led to volatility in the global capital markets, which could adversely affect the company’s ability to access the capital markets. • It is possible that the continued spread of COVID-19 • The continued pandemic could cause the delay of clinical trials conducted by our partners, which could potentially have an adverse impact on the future license income. The consolidated entity has applied accounting estimates in the consolidated financial statements based on forecasts of economic conditions which reflect expectations and assumptions as at June 30, 2022 about future events, including COVID-19 COVID-19, (e) Investment in subsidiaries Investments in subsidiaries held by Immutep Limited are accounted for at cost in the separate financial statements of the parent entity. Given the current phase of operations, management has recognised these assets to the extent of the value of tangible assets and liabilities consisting of the following adjusting for any impairment loss: • Cash held with bank • Intellectual property • Accounts receivables and payables with external parties (f) Fair value estimation of convertible note and warrant liability is included in the notes 1(l) and (m) and notes 15 and 16 of the financial statements.

Segment Reporting

Segment Reporting	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Segment Reporting	NOTE 4. SEGMENT REPORTING Identification of reportable operating segments Operating segments are reported in a manner consistent with internal reports which are reviewed and used by Management and the Board of Directors (who are identified as the Chief Operating Decision Makers (‘CODM’)). The Group operates in one operating segment, being Cancer Immunotherapy. Operating segment information June 30, 2022 Immunotherapy A$ Unallocated A$ Consolidated A$ Revenue License revenue* 170,369 — 170,369 Other income Research material sales 84,018 — 84,018 Grant income 4,459,974 — 4,459,974 Net gain on fair value movement of warrants — 591,070 591,070 Net gain on foreign exchange — 1,228,122 1,228,122 Interest income — 224,520 224,520 Total revenue and other income 4,714,361 2,043,712 6,758,073 Segment Result (33,929,768 ) 1,718,976 (32,210,792 ) Profit/(loss) before income tax expense (33,929,768 ) 1,718,976 (32,210,792 ) Income tax expense (34 ) Loss after income tax expense (32,210,826 ) Total segment assets 102,169,550 — 102,169,550 Total segment liabilities 8,092,184 — 8,092,184 Operating segment information June 30, 2021 Immunotherapy Unallocated Consolidated Revenue License revenue* — — — Other income Research material sales 312,841 — 312,841 Grant income 3,549,965 — 3,549,965 Net gain on fair value movement of warrants — — — Net gain on foreign exchange — — — Interest income — 105,327 105,327 Total revenue and other income 3,862,806 105,327 3,968,133 Segment Result (19,665,904 ) (10,236,687 ) (29,902,591 ) Profit/(loss) before income tax expense (19,665,904 ) (10,236,687 ) (29,902,591 ) Income tax expense (33 ) Loss after income tax expense (29,902,624 ) Total segment assets 82,030,533 — 82,030,533 Total segment liabilities 8,758,922 — 8,758,922 Operating segment information June 30, 2020 Immunotherapy Unallocated Consolidated Revenue License revenue* 7,486,444 — 7,486,444 Other income Research material sales 279,805 — 279,805 Grant income 5,973,034 — 5,973,034 Net gain on fair value movement of warrants — 2,214,813 2,214,813 Net gain on foreign exchange — 346,331 346,331 Interest income — 199,541 199,541 Total revenue and other income 13,739,283 2,760,685 16,499,968 Segment Result (15,082,474 ) 1,614,279 (13,468,195 ) Profit/(loss) before income tax expense (15,082,474 ) 1,614,279 (13,468,195 ) Income tax benefit (37 ) Loss after income tax expense (13,468,232 ) Total segment assets 46,597,252 — 46,597,252 Total segment liabilities 13,297,907 — 13,297,907 * Licensing revenue relates mainly of GSK milestone payment of GBP 4.0 million (A$7.5 million) received in fiscal year 2020 related to the first patient being dosed in GSK’s Phase II clinical trial evaluating GSK2831781 in ulcerative colitis.

Expenses

Expenses	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Expenses	NOTE 5. EXPENSES Consolidated June 30, 2022 June 30, 2021 June 30, 2020 $ $ $ Breakdown of expenses by nature Research and development* 25,337,538 12,020,714 15,572,040 Employee benefits expenses 4,966,304 3,856,038 3,903,194 Amortisation of Intellectual property 1,814,199 1,866,067 1,930,376 Employee share-based payment expenses 1,486,841 1,702,159 1,724,282 Intellectual property management 814,133 759,041 2,386,424 Auditor’s remuneration 561,485 289,202 282,580 Depreciation 249,276 204,049 149,263 Other administrative expenses 3,321,923 2,821,615 2,863,141 Total Research & Development and Corporate & administrative expenses 38,551,699 23,518,885 28,811,300 * Research and development expense consists of expenditure incurred with third party vendors mainly related to contract research and contract manufacturing activities.

Income Tax Expense

Income Tax Expense	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Income Tax Expense	NOTE 6. INCOME TAX EXPENSE Consolidated June 30, 2022 June 30, 2021 June 30, 2020 A$ A$ A$ Current tax Current tax on profits for the fiscal year 34 33 37 Total current tax expense 34 33 37 Deferred income tax Decrease in deferred tax assets 244,144 358,825 567,473 Decrease in deferred tax liabilities (244,144 ) (358,825 ) (567,473 ) Total deferred tax (benefit)/expense — — — Income tax expense 34 33 37 Consolidated June 30, 2022 June 30, 2021 June 30, 2020 A$ A$ A$ Numerical reconciliation of income tax expense to prima facie tax expense Loss before income tax expense (32,210,792 ) (29,902,591 ) (13,468,195 ) Tax at the Australian tax rate of 25% (2021:26% ) (8,052,698 ) (7,774,674 ) (3,703,754 ) Tax effect amounts which are not deductible/(taxable) in calculating taxable income: Non-deductible 371,710 464,324 443,956 Other non-deductible 1,485,059 1,239,756 436,396 Non-assessable (783,318 ) (541,122 ) (442,580 ) Capital listing fee (368,398 ) (259,458 ) (192,741 ) Adjustment of current tax for prior period 148,303 — — Difference in overseas tax rates* 4,118,372 2,132,187 1,817,387 (3,080,970 ) (4,738,987 ) (1,641,336 ) Net adjustment to deferred tax assets and liabilities for tax losses and temporary differences not recognized 3,080,936 4,738,954 1,641,299 Income tax expense** (34 ) (33 ) (37 ) * Difference in overseas tax rate is largely as a result of the corporate income tax rate of 10% applicable to the Immutep subsidiary in France for fiscal year 2022 and 2021. ** Income tax expense relates to tax payable for the Immutep subsidiary in the United States. Consolidated June 30, 2022 June 30, 2021 June 30, 2020 A$ A$ A$ Deferred tax assets for tax losses not recognised comprises: Carried forward tax losses benefit 206,764,587 195,098,009 176,871,263 Total deferred tax assets for tax losses not recognized 43,688,958 43,593,823 38,171,321 The above potential tax benefit for tax losses has not been recognised in the consolidated balance sheet as the recovery of this benefit is not probable. There is no expiration date for the tax losses carried forward. The estimated amount of cumulative tax losses at June 30, 2022 was $206,764,587 (2021: $195,098,009). Utilisation of these tax losses is dependent on the parent entity and its subsidiaries satisfying certain tests at the time the losses are recouped and in generating future taxable profits against which to utilize the losses.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Cash and Cash Equivalents	NOTE 7. CASH AND CASH EQUIVALENTS Consolidated June 30, 2022 June 30, 2021 A$ A$ Cash on hand 74 285 Cash at bank 79,693,054 51,845,320 Restricted cash — 465,000 Cash on deposit 302,001 8,282,586 79,995,129 60,593,191 The above cash and cash equivalent are held in AUD, USD, and Euro. The interest rates on these deposits range from 0 % to 1.15% in 2022 (0% to 0.4% in 2021). Restricted cash As at June 30 , $465,000 which were advance payment from shareholder for Share Purchase Plan (SPP). These deposits are held by Boardroom Pty Ltd in trust for Immutep Limited, which were transferred to Immutep bank account when SPP was completed in July 2021.The deposit was therefore not available for general use by any entity within the Group.

Current Receivables

Current Receivables	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Current Receivables	NOTE 8. CURRENT RECEIVABLES Consolidated June 30, 2022 June 30, 2021 A$ A$ GST and VAT receivables 2,088,394 775,400 Receivable for grant income 6,267,855 5,297,521 Accounts receivables 17,358 51,310 8,373,607 6,124,231 Due to the short-term nature of these receivables, the carrying value is assumed to be their fair value at June 30 ,

Other Current Assets

Other Current Assets	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Other Current Assets	NOTE 9. OTHER CURRENT ASSETS Consolidated June 30, 2022 June 30, 2021 A$ A$ Prepayments* 2,377,901 1,663,213 Security deposit 65,060 38,577 Accrued interest 43 179 2,443,004 1,701,969 Prepayments are largely in relation to the prepaid insurance and deposits paid to organizations involved in the clinical trials.

Other Non-Current Assets

Other Non-Current Assets	12 Months Ended
	Jun. 30, 2022
Text block [abstract]
Other Non-Current Assets	NOTE 10. OTHER NON-CURRENT ASSETS Consolidated June 30, 2022 June 30, 2021 A$ A$ Prepayments 495,660 454,190 495,660 454,190 Prepayments are largely in relation to prepaid insurance and deposits paid to organizations involved in the clinical trials.

Non-Current Assets - Plant and

Non-Current Assets - Plant and Equipment	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Non-Current Assets - Plant and Equipment	NOTE 11. NON-CURRENT Plant and Computers A$ Furniture Total A$ At June 30, 2020 Cost or fair value 557,872 85,738 22,258 665,868 Accumulated depreciation (533,403 ) (68,621 ) (14,488 ) (616,512 ) Net book amount 24,469 17,117 7,770 49,356 Fiscal Year ended June 30, 2021 Opening net book amount 24,469 17,117 7,770 49,356 Exchange differences (737 ) (207 ) (447 ) (1,391 ) Additions 552 15,049 — 15,601 Disposals — — — — Depreciation charge (8,363 ) (9,799 ) (4,513 ) (22,675 ) Closing net book amount 15,921 22,160 2,810 40,891 Cost or fair value 549,961 98,985 21,552 670,498 Accumulated depreciation (534,040 ) (76,825 ) (18,742 ) (629,607 ) Net book amount 15,921 22,160 2,810 40,891 Fiscal Year ended June 30, 2022 Opening net book amount 15,921 22,160 2,810 40,891 Exchange differences (504 ) (458 ) (54 ) (1,016 ) Additions 2,343 14,671 5,900 22,914 Disposals — — — — Depreciation charge (7,703 ) (14,112 ) (3,041 ) (24,856 ) Closing net book amount 10,057 22,261 5,615 37,933 At June 30, 2022 Cost or fair value 535,749 108,827 26,350 670,926 Accumulated depreciation (525,692 ) (86,566 ) (20,735 ) (632,993 ) Net book amount 10,057 22,261 5,615 37,933

Non-Current Assets - Intangible

Non-Current Assets - Intangibles	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Non-Current Assets - Intangibles	NOTE 12. NON-CURRENT Patents A$ Intellectual A$ Goodwill A$ Total A$ At June 30, 2020 Cost or fair value 1,915,671 25,730,602 109,962 27,756,235 Accumulated amortization (1,915,671 ) (10,645,757 ) — (12,561,428 ) Net book amount — 15,084,845 109,962 15,194,807 Fiscal Year ended June 30, 2021 Opening net book amount — 15,084,845 109,962 15,194,807 Exchange difference — (481,492 ) — (481,492 ) Amortization charge — (1,866,067 ) — (1,866,067 ) Closing net book amount — 12,737,286 109,962 12,847,248 At June 30, 2021 Cost or fair value 1,915,671 24,880,102 109,962 26,905,735 Accumulated amortization (1,915,671 ) (12,142,816 ) — (14,058,487 ) Net book amount — 12,737,286 109,962 12,847,248 Fiscal Year ended June 30, 2022 Opening net book amount — 12,737,286 109,962 12,847,248 Exchange difference — (478,979 ) — (478,979 ) Amortization charge — (1,814,199 ) — (1,814,199 ) Closing net book amount — 10,444,108 109,962 10,554,070 At June 30, 2022 Cost or fair value 1,915,671 23,864,364 109,962 25,889,997 Accumulated amortization (1,915,671 ) (13,420,256 ) — (15,335,927 ) Net book amount — 10,444,108 109,962 10,554,070 (i) Amortization methods and useful lives The Group amortizes intangible assets with a limited useful life using the straight-line method over the following periods: • Patents, trademark and licenses – 13 – 21 years • Intellectual property assets – 13 – 14 years

Deferred Tax Balances

Deferred Tax Balances	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Deferred Tax Balances	NOTE 13. DEFERRED TAX BALANCES (i) Deferred tax assets The balance comprises temporary differences attributable to: Consolidated June 30, 2022 June 30, 2021 Employee benefits 71,205 63,507 Accruals 202,824 125,814 Unrealized exchange loss 342,222 321,363 Unused tax loss 428,171 777,882 Set-off set-off (1,044,422 ) (1,288,566 ) Net Deferred tax assets — — (ii) Deferred tax liabilities The amount of deferred tax liability represents the temporary difference that arose on the recognition of Intangibles recorded in the subsidiary Company in France. This has been set-off Consolidated June 30, 2022 June 30, 2021 $ $ Intangible assets 1,044,411 1,273,729 Unrealized exchange gain — 14,790 Accrued income 11 47 Total deferred tax liabilities 1,044,422 1,288,566 Set-off set-off (1,044,422 ) (1,288,566 ) Net deferred tax liabilities — — (iii) Movements in deferred tax balances Deferred Tax Deferred Tax Total Movements $ $ $ At June 30, 2021 1,288,566 (1,288,566 ) — (Charged)/credited to profit or loss (244,144 ) 244,144 — At June 30, 2022 1,044,422 (1,044,422 ) —

Current Liabilities - Trade and

Current Liabilities - Trade and Other Payables	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Current Liabilites - Trade and Other Payables	NOTE 14. CURRENT LIABILITIES – TRADE AND OTHER PAYABLES Consolidated June 30, 2022 June 30, 2021 A$ A$ Trade payables 2,866,144 1,824,901 Other payables and accruals 2,886,044 2,956,828 5,752,188 4,781,729

Non-Current Liabilities - US Wa

Non-Current Liabilities - US Warrant Liability	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Non-Current Liabilities - US Warrant Liability	NOTE 15. NON-CURRENT Consolidated June 30, 2022 June 30, 2021 A$ A$ Opening balance 722,966 949,600 Fair value movements (591,070 ) 8,663,013 Exercising of warrants* — (8,889,647 ) Closing Balance 131,896 722,966 * During the year, US investors exercised 3,427,211 warrants at an exercise price of US$ 2.49 each. Immutep received US$8.5 million (A$11.3 million) cash payment in total. In total, 206,507 warrants from the warrant issuance in July 2017 remain unexercised at the reporting date. All of the warrants which were issued in December 2018 were exercised during the fiscal year 2021. ** Balance as at June 30, 2022 is presented as current liability since the US Warrants will expire on January 5, 2023, i.e. within 12 months. Balance as at June 30, 2021 is presented as non-current In July 2017, the Group completed its first US capital raise after it entered into a securities purchase agreement with certain accredited investors for the Group to issue American Depositary Shares (ADSs) and Warrants of Immutep for cash consideration totaling A$6,561,765. In this private placement, the Company agreed to issue unregistered warrants to purchase up to 1,973,451 of its ADSs. The warrants were issued with an exercise price of US$2.50 per ADS, are exercisable immediately and will expire on January 5, 2023. The warrants do not confer any rights to dividends or a right to participate in a new issue without exercising the warrant. During the fiscal year 2021, 1,347,211 of these warrants were exercised at US$2.49 each and 206,507 of these warrants remain as at June 30, 2021. In December 2018, the Group completed its second US capital raise after it entered into a securities purchase agreement with certain accredited investors to purchase American Depositary Shares (ADSs) and Warrants of Immutep for cash consideration totaling A$7,328,509. In this private placement, the Group agreed to issue unregistered warrants to purchase up to 2,080,000 of its ADSs. The warrants were issued with an exercise price of US$ per ADS. The Warrants were able to be exercised in whole or in part at any time or times up until the Warrant Expiry Date of . The warrants did not confer any rights to dividends or a right to participate in a new issue without exercising the warrant. In , of these warrants were exercised at US$ each, hence of these warrants remain as at June , . Both US warrant issues represent a written option to exchange a fixed number of the Group’s own equity instruments for a fixed amount of cash that is denominated in a foreign currency (US dollars) and is thus classified as a derivative financial liability in accordance with AASB 132 (IAS 32). The US warrants liability is initially recorded at fair value at issue date and subsequently measured at fair value through profit and loss at each reporting date. Capital raising costs have been allocated proportionately between issued capital and the US warrant issues in accordance with their relative fair values. The 10 to 1 share consolidation in November 2019 did not change the number of US warrants nor the exercise price of those warrants as the American Depository Receipt (ADR) ratio was also changed from 1 ADS representing 100 shares to 1 ADS representing 10 shares. The effective date of the change was November 5, 2019. However, under the anti-dilution clause of share purchase agreements, the exercise price was adjusted due to the entitlement offer the Group conducted in August 2019. As a result, the exercise price for the remaining warrants is now US$2.49. Fair value of warrants The warrants granted are not traded in an active market and the fair value has thus been estimated by using the Black-Scholes pricing model based on the following assumptions. Key terms of the warrants are included above. The following assumptions were based on observable market conditions that existed at the issue date and at June 30, 2022: July 2017 warrants Assumption At issue date At June 30, 2022 Rationale Historic volatility 58.0% 100.43% Based on 12-month Exercise price US$2.50 US$2.49* As per subscription agreement Share price US$2.17 US$2.03 Closing share price on valuation date from external market source Risk-free interest rate 1.93% 2.44% Based on the US Government securities yields which match the term of the warrant Dividend yield 0.0% 0.0% Based on the Company’s nil dividend history Fair value per warrant US$1.0716 US$0.4400 A$1.3962 A$0.6387 Determined using Black-Scholes models with the inputs above Fair value A$2,755,375 A$131,896 Fair value of 1,973,251 warrants as at issue date and fair value of 206,507 warrants at June 30, 2022 * Exercising price has been adjusted as per anti- dilutio

Non Current Liabilites - Conver

Non Current Liabilites - Convertible Note	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Non Current Liabilites - Convertible Note	NOTE 16. NON-CURRENT Consolidated June 30, 2022 June 30, 2021 A$ A$ Convertible note at fair value at beginning of reporting period 2,526,870 8,789,113 Net change in fair value 324,736 1,171,959 Transfer to contributed equity on conversion of Convertible Notes (893,379 ) (5,094,465 ) Transfer to accumulated losses on conversion of Convertible Notes (505,277 ) (2,339,737 ) Convertible note at fair value at end of reporting period 1,452,950 2,526,870 On May 11, 2015, the Company entered into a subscription agreement with Ridgeback Capital Investments (Ridgeback) to invest in Convertible Notes and Warrants of the Company for cash consideration totaling $13,750,828, which was subject to shareholder approval at an Extraordinary General Meeting. Shareholder approval was received on July 31, 2015. During FY2021, 75% of the Convertible Notes have been converted to ordinary shares. These have been done in three issuances of 25% each between March 2021 and June 2021. During FY2022, further 12.5% of the Convertible Notes have been converted to ordinary shares in March 2022. At the reporting date, 12.5% of the original Convertible Note balance remains outstanding. The outstanding notional amount of the Convertible Notes (including the accrual of 3 30 , 2,075,151 12,206,768 0.17 nil The Convertible Notes issued have a face value of $ per note which are exercisable at a price of approximately $ per share (adjusted for post share consolidation and anti-dilution clause), mature on August 4, 2025 and accrue interest at a rate of % per annum which may also be converted into shares. Conversions may occur during the period (i) at least 3 months after the Issue Date and (ii) at least 15 business days prior to the maturity date into ordinary shares of the Company per note (subject to customary adjustments for rights or bonus issues, off market buybacks, issues at less than current market price, share purchase plan, dividend reinvestment plan at a discount, return of capital or dividend or other adjustment). If a change of control event, delisting event or event of default has occurred, Ridgeback may elect to convert the notes into shares or repayment of principal and interest. The Convertible Notes rank at least equal with all present and future unsubordinated and unsecured debt obligations of the Company and contain customary negative pledges regarding financial indebtedness, dividend payments, related party transaction and others. Details of the warrants granted together with the convertible note at initial recognition date are as follows: • 8,475,995 warrants were granted which are exercisable at a price of A$0.025 per share on or before August 4, 2025 • 371,445,231 warrants were granted which are exercisable at a price of A$0.0237 per share on or before August 4, 2020 All warrants may be settled on a gross or net basis and the number of warrants or exercise price may be adjusted for a pro rata issue of shares, a bonus issue or capital re-organisation. As a result of the 10 to 1 share consolidation in November 2019, the above cited warrants have been restated in accordance with the subscription agreement. The exercise prices have been adjusted for the capital raising during the year under the anti-dilution clause of share purchase agreements. The warrant expiry dates remain unchanged. The restated terms are as follows: • 847,600 warrants with an exercise price of A$0.248 per share • 37,144,524 warrants with an exercise price of A$0.235 per share 37,144,524 warrants with an exercise price of A$0.235 per share lapsed unexercised on August 4, 2020. None of the other warrants specified above have been exercised since initial recognition up to June 30, 2022. (i) Fair value of convertible notes The following assumptions were used to determine the initial fair value of the debt component of the convertible note which were based on market conditions that existed at the grant date: Assumption Convertible Rationale Historic volatility 85.0 % Based on the Company’s historical volatility data Share price $ 0.051 Closing market share price on July 31, 2015 Risk free interest rate 2.734 % Based on Australian Government securities yields which match the term of the convertible note Risk adjusted interest rate 15.0 % An estimate of the expected interest rate of a similar non-convertible Dividend yield 0.0 % Based on the Company’s nil dividend history The fair value of the convertible note is allocated between a financial liability for the traditional note component of the convertible note and into equity which represents the conversion feature. The traditional note component of the convertible note was initially recorded at fair value of $4.4m, based on the present value of the contractual cash flows of the note discounted at 15%. After initial recognition, the liability component of the convertible note has been measured at fair value as required by AASB 2 (IFRS 2). The remaining value of the convertible note was allocated to the conversion feature and recognized as equity. Note – Conversion Fair value at issuance 4,419,531 41,431,774 Fair value movements 5,866,277 — Conversion to ordinary shares (8,832,858 ) (36,252,802 ) Balance at June 30, 2022 1,452,950 5,178,972

Current Liabilities - Employee

Current Liabilities - Employee Benefits	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Current Liabilities - Employee Benefits	NOTE 17. CURRENT LIABILITIES – EMPLOYEE BENEFITS Consolidated June 30, 2022 June 30, 2021 Annual leave 357,029 350,135 The current provision for employee benefits is in relation to accrued annual leave and covers all unconditional entitlements where employees have completed the required period of service. The entire amount of the provision is presented as current, since the Group does not have an unconditional right to defer settlement for any of these obligations.

Non Current Liabilities - Emplo

Non Current Liabilities - Employee Benefits	12 Months Ended
	Jun. 30, 2022
Statement [line items]
Non Current Liabilities - Employee Benefits	NOTE 18. NON-CURRENT Consolidated June 30, 2022 June 30, 2021 Long service leave 108,140 85,448 Provision for retirement payment 9,112 3,467 117,252 88,915

Leases

Leases	12 Months Ended
	Jun. 30, 2022
Presentation of leases for lessee [abstract]
Leases	NOTE 19. LEASES The c o lida eas Consolidated Consolidated Right-of-use $ $ Buildings 270,147 268,813 270,147 268,813 Consolidated Consolidated Lease Liabilities $ $ Current 173,377 208,194 Non-current 107,492 80,113 Balance at June 30, 2022 280,869 288,307 The recognised ROU assets are comprised solely of property leases in Germany and France. Movements during the fiscal years June 30, 2022 and June 30, 202 ROU asset A$ Initial value of ROU asset recognised as at July 1, 2019 336,090 Less: lease incentives (12,215 ) Net ROU asset recognised under AASB 16 (IFRS 16) as at July 1, 2019 323,875 Depreciation for the fiscal year ended June 30, 2020 (126,712 ) Foreign exchange differences 4,052 Closing balance of ROU asset as at June 30, 2020 201,215 Closing balance of ROU asset as at July 1, 2020 201,215 Lease addition and modification for the fiscal year ended June 30, 2021 254,461 Depreciation for the fiscal year ended June 30, 2021 (181,374 ) Foreign exchange differences (5,489 ) Closing balance of ROU asset as at June 30, 2021 268,813 Opening balance of ROU asset as at July 1, 2021 268,813 Lease addition and modification for the fiscal year ended June 30, 2022 306,667 Lease disposals for the financial year ended June 30 , (74,782 ) Depreciation for the fiscal year ended June 30, 2022 (224,406 ) Foreign exchange differences (6,145 ) Closing balance of ROU asset as at June 30, 2022 270,147 For the fiscal years June 30, 2022 and June 30, 2021, movement of lease liabilities and aging presentation are as follows: Consolidated Consolidated Lease Liabilities Reconciliation $ $ Opening Balance 288,307 262,383 Lease additions and modifications 292,126 248,063 Interest charged for the year 10,462 13,382 Disposals (76,123 ) — Principal paid for the year (222,536 ) (214,378 ) Interest expense paid for the year (9,712 ) (13,154 ) Foreign exchange adjustments (1,655 ) (7,989 ) Closing Balance 280,869 288,307 Maturities of Lease Liabilities The table below shows the Group’s lease liabilities in relevant maturity groupings based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cashflows. Lease Liabilities Less Between 1 and Between Over 5 Total cashflows Carrying $ $ $ $ $ 2022 178,510 108,706 — — 287,216 280,869 2021 215,005 78,455 — — 293,460 288,307

Contributed Equity

Contributed Equity	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Contributed Equity	NOTE 20. CONTRIBUTED EQUITY Note Consolidated June 30, 2022 June 30, 2021 Fully paid ordinary shares 20(a) 357,745,803 303,760,351 Options over ordinary shares – listed 9,661,954 9,661,954 367,407,757 313,422,305 In November 2019, the shareholders approved a 10 to 1 share consolidation during the 2019 Annual General Meeting. Refer to notes 15 and 16 for impact of the 10 to 1 share consolidation to US warrants and convertible notes, respectively. (a) Ordinary Shares Note June 30, 2022 June 30, 2021 No. A$ No. A$ At the beginning of reporting period 748,152,935 303,760,351 487,630,938 233,328,553 Shares issued during the year (pre-share 20(b) — — — — Transaction costs relating to share issues — (2,386,919 ) — (2,135,000 ) Exercise of performance rights (pre-share 20(b) — — — — Share consolidation — — — — Exercise of performance rights (post share consolidation) 20(b) 3,200,000 872,250 5,487,851 1,571,294 Shares issued during the year (post share consolidation) 20(b) 102,769,866 53,440,330 149,630,586 43,307,232 Conversion of Convertible Notes (shares issued during the period) 20(b) 12,117,014 2,059,791 71,131,450 12,092,937 Exercise of warrants (shares issued during the period) 20(b) — — 34,272,110 15,604,694 Transaction costs relating to exercise of warrants — — — (9,359 ) At reporting date 866,239,815 357,745,803 748,152,935 303,760,351 (b) Shares issued 2022 Details Number Issue Price A$ Total A$ Shares issued under Securities Purchase Plan 13,799,149 0.52 7,175,557 Share placement July 2022 88,970,717 0.52 46,264,773 Performance rights exercised (transfer from share-based payment reserve) 3,200,000 0.27 872,250 Convertible Notes exercised 12,117,014 0.17 2,059,791 118,086,880 56,372,371 2021 Details Number Issue Price Total A$ Share placement November 2020 123,216,687 0.24 29,572,005 Share placement June 2021 26,413,899 0.52 13,735,227 Performance rights exercised pre share consolidation (transfer from share-based payment reserve) * 5,487,851 0.29 1,571,294 Convertible Notes exercised 71,131,450 0.17 12,092,937 Exercise of warrants 34,272,110 0.46 15,604,694 260,521,997 72,576,157 * All number of shares have been adjusted for the 10 to 1 share consolidation. Ordinary shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorized capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote. Options Information relating to the Company’s Global Employee Share Option Plan, including details of options issued, exercised and lapsed during the year and options outstanding at the end of the reporting period, is set out in note 32. Unlisted Options Expiration Date Exercise Price Number August 4, 2025 $ 0.248 847,600 January 5, 2023 US$ 0.249 * 2,065,070 * Total 2,912,670 * 1 American Depository Shares (ADS) listed on NASDAQ equals 10 ordinary shares listed on ASX thus the number of warrants on issue have been grossed up and their exercise prices have been adjusted accordingly in the above table to be comparable. Share buy-back There is no current on-market share buy-back. Capital risk management The consolidated entity’s objectives when managing capital are to safeguard its ability to continue as a going concern, so that they can continue to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the consolidated entity may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The consolidated entity would look to raise capital when an opportunity to invest in a business or company was seen as value adding relative to the current parent entity’s share price at the time of the investment. The consolidated entity is not actively pursuing additional investments in the short term as it continues to integrate and grow its existing businesses in order to maximize synergies.

Equity - Reserves and Retained

Equity - Reserves and Retained Earnings	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Equity - Reserves and Retained Earnings	NOTE 21. EQUITY – RESERVES AND RETAINED EARNINGS Consolidated June 30, 2022 June 30, 2021 A$ A$ (a) Reserves Options issued reserve 19,116,205 19,116,205 Conversion feature of convertible note reserve 5,178,972 10,357,944 Foreign currency translation reserve 252,005 1,174,332 Share-based payment reserve 4,457,636 3,843,045 29,004,818 34,491,526 Movement in options issued reserve were as follows: Opening balance and closing balance 19,116,205 19,116,205 Movements in conversion feature of convertible note reserve: Opening balance 10,357,944 41,431,774 Transfer to accumulated losses on conversion of Convertible Notes (4,012,560 ) (24,075,358 ) Transfer to contributed equity on conversion of Convertible Notes (1,166,412 ) (6,998,472 ) Ending balance 5,178,972 10,357,944 Movement in foreign currency translation reserve were as follows: Opening balance 1,174,332 1,754,740 Currency translation differences arising during the year (922,327 ) (580,408 ) Ending balance 252,005 1,174,332 Movement in share-based payment reserve were as follows: Opening balance 3,843,045 3,712,180 Option and Performance rights expensed during the year 1,486,841 1,702,159 Exercise of vested performance rights transferred to contributed equity (872,250 ) (1,571,294 ) Ending balance 4,457,636 3,843,045 (b) Accumulated losses Movement in accumulated losses were as follows: Opening balance (274,642,220 ) (275,706,061 ) Net loss for the year (32,210,826 ) (29,902,624 ) Conversion of Convertible Notes* 4,517,837 26,415,084 Exercise of warrants — 4,551,381 Balance (302,335,209 ) (274,642,220 ) * The conversion of convertible notes to accumulated losses amounted to $4,517,837 (FY2021: $26,415,084). This amount is comprised of: $4,012,560 (FY2021: $24,075,358) related to the fair value feature of the converted convertible notes and $505,277 (FY2021: $2,339,737 Nature and purpose of reserves (i) Conversion feature of convertible note reserve This amount relates to the conversion feature of the convertible note issued to Ridgeback Capital Investments which has been measured at fair value as required by AASB 2 (IFRS 2). (ii) Foreign currency translation reserve Exchange differences arising on translation of the foreign controlled entity are recognized in other comprehensive loss as described in note 1(d) and accumulated in a separate reserve within equity. The cumulative amount is reclassified to profit or loss when the net investment is disposed of. (iii) Share-based The share-based payments reserve is used to recognize the grant date fair value of options and performance rights issued to employees but not exercised. For a reconciliation of movements in the share-based payment reserves refer to note 32.

Dividends

Dividends	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Dividends	NOTE 22. DIVIDENDS There were no dividends paid or declared during the current or previous fiscal year.

Key Management Personnel Disclo

Key Management Personnel Disclosures	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Key Management Personnel Disclosures	NOTE 23. KEY MANAGEMENT PERSONNEL DISCLOSURES (a) Directors and key management personnel compensation Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Short-term employee benefits 1,341,126 1,399,536 1,204,840 Long-term employee benefits 13,091 9,059 6,367 Post-employment benefits 47,611 157,001 31,558 Share-based payments 1,110,757 1,278,490 1,307,509 2,512,585 2,844,086 2,550,274 (b) Equity instrument disclosures relating to key management personnel (i) Options provided as remuneration and shares issued on exercise of such options There were no options provided as remuneration during the fiscal years June 30, 2022, June 30, 2021 and June 30, 2020. (ii) Shareholding The numbers of shares in the company held during the year by each director of and other key management personnel of the Group, including their personally related parties, are set out below. There were no shares granted during the reporting period as compensation. On November 5, 2019, there was a 10 to 1 share consolidation. The number of shares in the fiscal years 2022, 2021 and 2020 tables below are prepared on post share consolidation basis. June 30, 2022 Balance at start of the fiscal year Received during the on exercise of Received during the exercise of options Other changes fiscal year # Balance at end of the fiscal year Ordinary shares Dr Russell Howard 750,000 250,000 — — 1,000,000 Mr Pete Meyers 1,774,395 500,000 — — 2,274,395 Mr Marc Voigt 8,847,445 — — — 8,847,445 Mr Grant Chamberlain 1,728,023 450,000 — (2,178,023 )* — Ms Lucy Turnbull — — — 3,284,126 ** 3,284,126 Ms Deanne Miller 2,963,892 600,000 — (796,587 ) 2,767,305 Dr Frédéric Triebel 6,853,764 900,000 — — 7,753,764 Total ordinary shares 22,917,519 2,700,000 — 309,516 25,927,035 ADSs — Mr Marc Voigt 45 — — — 45 Total ADSs 45 45 # Other changes during the year includes on market acquisitions and/or disposals * This change during the year represents derecognition due to the cessation of the director’s position ** This change during the year represents Ms Lucy Turnbull’s shareholding before she became director on February 25, 2022. The shareholding includes 2,981,626 302,500 June 30, 2021 Balance at fiscal year Received during the on exercise of Received during the Other Balance at fiscal year Ordinary shares Dr Russell Howard 500,000 250,000 — — 750,000 Mr Pete Meyers 1,500,758 273,637 — — 1,774,395 Mr Marc Voigt 7,647,445 1,200,000 — — 8,847,445 Mr Grant Chamberlain 1,301,369 426,654 — — 1,728,023 Ms Deanne Miller 3,003,892 600,000 — (640,000 ) 2,963,892 Dr Frédéric Triebel 5,953,764 900,000 — — 6,853,764 Total ordinary shares 19,907,228 3,650,291 — (640,000 ) 22,917,519 ADSs Mr Marc Voigt 45 45 Total ADSs 45 45 June 30, 2020 Balance at fiscal year Received during the on exercise of Received during the Other changes Balance at fiscal year Ordinary shares Dr Russell Howard 250,000 250,000 — — 500,000 Mr Pete Meyers 1,227,121 273,637 — — 1,500,758 Mr Marc Voigt 5,827,196 1,666,667 — 153,582 7,647,445 Mr Grant Chamberlain 473,931 426,653 — 400,785 1,301,369 Ms Deanne Miller 2,314,421 833,334 — (143,863 ) 3,003,892 Dr Frédéric Triebel 4,413,106 1,166,667 — 373,991 5,953,764 Total ordinary shares 14,505,775 4,616,958 — 784,495 19,907,228 ADSs Mr Marc Voigt 45 — — — 45 Total ADSs 45 — — — 45 * Other changes during the year include the shares acquired via the Entitlements Offer, on market acquisition and disposals. (iii) Option holdings There were no options holdings held and no movements during the fiscal years 2022, 2021 and 2020. (iv) Performance rights holdings The number of performance rights over ordinary shares in the parent entity held during the year by each director and other members of key management personnel of the consolidated entity, including their personally related parties, is set out below. On November 5, 2019, there was a 10 to 1 share consolidation. The number of performance rights in the fisc a June 30, 2022 Balance at the fiscal year Granted Exercised Other Changes Balance at of the fiscal year Vested and Unvested Performance Rights over ordinary shares Dr. Russell Howard 250,000 339,621 (250,000 ) — 339,621 — 339,621 Mr. Pete Meyers 1,500,000 — (500,000 ) — 1,000,000 — 1,000,000 Mr. Marc Voigt 2,400,000 3,600,000 — — 6,000,000 1,200,000 4,800,000 Mr Grant Chamberlain 1,350,000 — (450,000 ) (900,000 )* — — — Ms. Deanne Miller 1,200,000 1,800,000 (600,000 ) — 2,400,000 — 2,400,000 Dr. Frédéric Triebel 1,800,000 2,700,000 (900,000 ) — 3,600,000 — 3,600,000 8,500,000 8,439,621 (2,700,000 ) (900,000 ) 13,339,621 1,200,000 12,139,621 * The change during the year represents derecognition due to the cessation of the director’s position. June 30, 2021 Balance at the fiscal year Granted Exercised Other Changes Balance at of the fiscal year Vested and Unvested Rights over ordinary shares Dr. Russell Howard 500,000 — (250,000 ) — 250,000 — 250,000 Mr. Pete Meyers 1,773,637 — (273,637 ) — 1,500,000 — 1,500,000 Mr. Marc Voigt 3,600,000 — (1,200,000 ) — 2,400,000 — 2,400,000 Mr Grant Chamberlain 426,654 1,350,000 (426,654 ) — 1,350,000 — 1,350,000 Ms. Deanne Miller 1,800,000 — (600,000 ) — 1,200,000 — 1,200,000 Dr. Frédéric Triebel 2,700,000 — (900,000 ) — 1,800,000 — 1,800,000 10,800,291 1,350,000 (3,650,291 ) — 8,500,000 — 8,500,000 June 30, 2020 Balance at Granted Exercised Other Changes Balance at fiscal year Vested and Unvested Rights over ordinary shares Dr. Russell Howard 750,000 — (250,000 ) — 500,000 — 500,000 Mr. Pete Meyers 547,274 1,500,000 (273,637 ) — 1,773,637 — 1,773,637 Mr. Marc Voigt 1,666,667 3,600,000 (1,666,667 ) — 3,600,000 — 3,600,000 Mr Grant Chamberlain 853,307 — (426,653 ) — 426,654 — 426,654 Ms. Deanne Miller 833,334 1,800,000 (833,334 ) — 1,800,000 — 1,800,000 Dr. Frédéric Triebel 1,166,667 2,700,000 (1,166,667 ) — 2,700,000 — 2,700,000 5,817,249 9,600,000 (4,616,958 ) — 10,800,291 — 10,800,291

Remuneration of Auditors

Remuneration of Auditors	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Remuneration of Auditors	NOTE 24. REMUNERATION OF AUDITORS During the year the following fees were paid or payable for services provided by the auditor of the parent entity, its related practices and non-related Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Audit fees PricewaterhouseCoopers Australia Audit or review of the financial report 561,485 289,202 282,580 Other audit and assurance services in relation to regulatory filings overseas — — — Total remuneration of PricewaterhouseCoopers Australia 561,485 289,202 282,580

Contingent Liabilities

Contingent Liabilities	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Contingent Liabilities	NOTE 25. CONTINGENT LIABILITIES There were no material contingent liabilities in existence at June 30, 2022 and June 30, 2021.

Commitments for Expenditure

Commitments for Expenditure	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Commitments for Expenditure	NOTE 26. COMMITMENTS FOR EXPENDITURE There were no material commitments for expenditure in existence at June 30, 2022 and June 30, 2021.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Related Party Transactions	NOTE 27. RELATED PARTY TRANSACTIONS Parent entity Immutep Limited is the parent entity. Subsidiaries Interests in subsidiaries are set out in note 28. Key management personnel Disclosures relating to key management personnel are set out in note 23. Transactions with related parties There is no transaction occurred with related parties for fiscal year ended June 30, 2022 and fiscal year ended June 30, 2021. Receivable from and payable to related parties There were no trade receivables from or trade payables due to related parties at the reporting date. Loans to/from related parties There were no loans to or from related parties at the reporting date.

Subsidiaries

Subsidiaries	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Subsidiaries	NOTE 28. SUBSIDIARIES The consolidated financial statements incorporate the assets, liabilities and results of the following subsidiaries in accordance with the accounting policy described in note 1: Equity holding Name of entity Country of June 30, 2022 % June 30, 2021 % Immutep U.S., Inc United States 100.00 100.00 PRR Middle East FZ LLC United Arab Emirates 100.00 100.00 Immutep GmbH Germany 100.00 100.00 Immutep Australia Pty Ltd Australia 100.00 100.00 Immutep IP Pty Ltd Australia 100.00 100.00 Immutep S.A.S. France 100.00 100.00

Events Occurring After the Repo

Events Occurring After the Reporting Date	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Events Occurring After the Reporting Date	NOTE 29. EVENTS OCCURRING AFTER THE REPORTING DATE No other matter or circumstance has arisen since June 30, 2022, that has significantly affected the Group’s operations, results, or state of affairs, or may do so in future years.

Reconciliation of Loss After In

Reconciliation of Loss After Income Tax to Net Cash Used in Operating Activities	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Reconciliation of Loss After Income Tax to Net Cash Used in Operating Activities	NOTE 30. RECONCILIATION OF LOSS AFTER INCOME TAX TO NET CASH USED IN OPERATING ACTIVITIES Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Loss after income tax expense for the year (32,210,826 ) (29,902,624 ) (13,468,232 ) Adjustments for: Depreciation and amortization 2,063,462 2,070,116 2,079,639 Share based payments 1,486,841 1,702,159 1,724,282 Changes in fair value of US investor warrants (591,070 ) 8,663,013 (2,214,813 ) US warrants transaction costs — — — Unrealized gain on exchange through the profit and loss 258,296 646,630 (200,784 ) Net change in fair value of convertible note liability 324,736 1,171,959 1,146,406 Change in operating assets and liabilities: Decrease/(Increase) in current receivables (2,249,376 ) (2,830,539 ) 1,900,434 Decrease/(Increase) in other operating assets (782,505 ) (620,024 ) 243,581 Increase/(Decrease) in trade and other payables 1,435,459 1,382,362 (2,126,001 ) Increase in employee benefits 35,231 76,606 76,149 Net cash used in operating activities (30,229,752 ) (17,640,342 ) (10,839,339 )

Earnings Per Share

Earnings Per Share	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Earnings Per Share	NOTE 31. EARNINGS PER SHARE Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Loss after income tax attributable to the owners of Immutep Limited (32,210,826 ) (29,902,624 ) (13,468,232 ) Number Number Number Weighted average number of ordinary shares used in calculating basic earnings per share 848,968,068 594,927,440 412,855,961 Weighted average number of ordinary shares used in calculating diluted earnings per share 848,968,068 594,927,440 412,855,961 Cents Cents Cents Basic earnings per share (3.79 ) (5.03 ) (3.26 ) Diluted earnings per share (3.79 ) (5.03 ) (3.26 ) Information concerning other notes and options issued: The following table summarizes the convertible notes, performance rights, listed options and unlisted options that were not included in the calculation of weighted average number of ordinary shares because they are anti-dilutive for the periods presented. Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Unlisted options 847,600 847,600 38,174,063 Convertible notes 12,206,768 23,806,883 90,109,406 Performance rights 16,769,906 7,563,502 11,837,560 Non-executive 1,339,621 3,100,000 2,700,291 US warrants* 2,065,070 2,065,070 36,337,180 * 1 American Depository Shares (ADS) listed on NASDAQ equals 10 ordinary shares listed on ASX thus the number of warrants on issue have been grossed up. On November 5, 2019, there was a 10 to 1 share consolidation. The consolidated comparative balance has therefore been adjusted accordingly.

Share - Based Payment

Share - Based Payment	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Share - Based Payment	NOTE 32. SHARE-BASED PAYMENTS a) Executive Incentive Plan (EIP) Equity incentives are granted under the Executive Incentive Plan (EIP) which was approved by shareholders at the 2018 Annual General Meeting. In light of our increasing operations globally the Board reviewed the Company’s incentive arrangements to ensure that it continued to retain and motivate key executives in a manner that is aligned with members’ interests. As a result of that review, an ‘umbrella’ EIP was adopted to which eligible executives are invited to apply for the grant of performance rights and/or options. Equity incentives granted in accordance with the EIP Rules are designed to provide meaningful remuneration opportunities and will reflect the importance of retaining a world-class management team. The Company endeavors to achieve simplicity and transparency in remuneration design, whilst also balancing competitive market practices in France, Germany, and Australia. The company grants Short Term Incentives (STIs) and Long-Term Incentives (LTIs) under the EIP. The weighted average remaining contractual life of performance rights outstanding at the end of the period was less than 3.62 years. Set out below are summaries of all STI and LTI performance rights granted under the EIP excluding the performance rights issued to non-executive Fiscal year ended June 30, 2022 Grant date Fair Balance at Granted Exercised Lapsed Balance at Vested and October 3, 2019 0.260 3,000,000 — (1,500,000 ) — 1,500,000 — November 1, 2019 0.280 2,400,000 — — — 2,400,000 1,200,000 January 2, 2020 0.260 1,900,000 — (500,000 ) — 1,400,000 450,000 October 2, 2020 0.235 263,502 — — — 263,502 263,502 October 1, 2021 0.550 — 206,404 — — 206,404 — November 26, 2021 0.490 — 3,600,000 — — 3,600,000 — November 26, 2021 0.490 — 4,500,000 — — 4,500,000 — November 26, 2021 0.490 — 2,900,000 — — 2,900,000 — Total 7,563,502 11,206,404 (2,000,000 ) — 16,769,906 1,913,502 The weighted average share price on the exercising date during the financial year 2022 is $0.535. Fiscal year ended June 30, 2021 Grant date Fair Balance at Granted Exercised Lapsed Balance at Vested and November 28, 2017 0.230 500,000 — (500,000 ) — — — October 2, 2018 0.470 387,560 — (387,560 ) — — — October 3, 2019 0.260 4,500,000 — (1,500,000 ) — 3,000,000 — November 1, 2019 0.280 3,600,000 — (1,200,000 ) — 2,400,000 — January 2, 2020 0.260 2,850,000 — (950,000 ) — 1,900,000 — October 2, 2020 0.235 — 263,502 — — 263,502 — Total 11,837,560 263,502 (4,537,560 ) — 7,563,502 — The weighted average share price on the exercising date during the fiscal year 2021 is $0.235. Fiscal year ended June 30, 2020 Grant date Fair Balance at Granted Exercised Lapsed Balance at Vested and November 17, 2017 0.240 1,666,667 — (1,666,667 ) — — — November 28, 2017 0.230 500,000 — — — 500,000 — November 29, 2017 0.230 2,000,001 — (2,000,001 ) — — — October 2, 2018 0.470 775,118 — (387,558 ) — 387,560 — October 3, 2019 0.260 — 4,500,000 — — 4,500,000 — November 1, 2019 0.280 — 3,600,000 — — 3,600,000 — January 2, 2020 0.260 — 2,850,000 — — 2,850,000 — Total 4,941,786 10,950,000 (4,054,226 ) — 11,837,560 — The weighted average share price on the exercising date during the fiscal year 2020 is $0.258 adjusted for November 2019 share consolidation. On November 5, 2019, there was a 10 to 1 share consolidation. The number of performance rights and fair value in fiscal year 2020 movement table have therefore been adjusted retrospectively for the share consolidation. The number of performance rights and fair value in fiscal years 2019 and 2018 movement table are prepared on pre share consolidation basis. The weighted average share price on the exercising date during the fiscal year 2019 is $0.031 before adjustment for November 2019 share consolidation. The fair value at grant date for short term incentive (STI) and long-term incentives (LTI) performance rights are determined using a Black-Scholes option pricing model that takes into account the exercise price, the impact of dilution, the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk-free interest rate for the term of the option. The model inputs for STI performance rights granted during the fiscal year ended June 30, 2022 included: Grant date June 30 2022* November 26 2021* Share price at grant date $ 0.290 $ 0.490 Expected price volatility of the Company’s shares 75 % 105 % Expected dividend yield Nil Nil Risk-free interest rate 3.28 % 1.39 % * Tranches 2 and 3 of performance rights granted during the year ended June 30, 2022 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2022. The value will be re-assessed The model inputs for STI performance rights granted during the fiscal year ended June 30, 2021 included: Grant date October 2, Share price at grant date $ 0.235 Expected price volatility of the Company’s shares 88 % Expected dividend yield Nil Risk-free interest rate 0.12 % The model inputs for STI performance rights granted during the fiscal year ended June 30, 2020 included: Grant date October 3, November 1, January 2, Share price at grant date $ 0.260 $ 0.280 $ 0.260 Expected price volatility of the Company’s shares 61 % 63 % 59 % Expected dividend yield Nil Nil Nil Risk-free interest rate 0.61 % 0.78 % 0.88 % Set out below are summaries of options granted under the EIP: There are no outstanding options under EIP at the beginning of the fiscal year 2022, 2021 and 2020. No option was granted during the fiscal years ended June 30, 2022, 2021 and 2020. Fair value of options granted No options were granted during the fiscal years ended June 30, 2022, June 30, 2021 and June 30, 2020. (b) Performance rights issued to non-executive At the 2021 annual general meeting, shareholders approved the issue of 339,621 performance rights to Dr non-executive non-executive non-executive 2022 Grant date Type of performance right granted Fair value Balance at Granted Exercised Lapsed Balance at end of the fiscal year Vested and November 16, 2018 Director rights 0.390 250,000 — (250,000 ) — — — November 1, 2019 Director rights 0.280 1,500,000 — (500,000 ) — 1,000,000 — October 27, 2020 Director rights 0.255 1,350,000 — (450,000 ) (900,000 )* — — December 1, 2021 Director rights 0.490 — 339,621 — — 339,621 — Total 3,100,000 339,621 (1,200,000 ) (900,000 ) 1,339,621 — * The change during the year represents derecognition due to the cessation of the director. The weighted average share price on the exercising date during the financial year 2022 is $0.523. 2021 Grant date Type of Fair Balance at Granted Exercised Lapsed Balance at Vested and November 25, 2016 Director rights 0.380 273,637 — (273,637 ) — — — November 17, 2017 Director rights 0.210 426,654 — (426,654 ) — — — November 16, 2018 Director rights 0.390 500,000 — (250,000 ) — 250,000 — November 1, 2019 Director rights 0.280 1,500,000 — — — 1,500,000 — October 27, 2020 Director rights 0.255 — 1,350,000 — — 1,350,000 — Total 2,700,291 1,350,000 (950,291 ) — 3,100,000 — The weighted average share price on the exercising date during the fiscal year 2021 is $0.276. 2020 Grant date Type of Fair Balance at Granted Exercised Lapsed Balance at Vested and November 25, 2016 Director rights 0.380 547,274 — (273,637 ) — 273,637 — November 17, 2017 Director rights 0.210 853,307 — (426,653 ) — 426,654 — November 16, 2018 Director rights 0.390 750,000 — (250,000 ) — 500,000 — November 1, 2019 Director rights 0.280 — 1,500,000 — — 1,500,000 — Total 2,150,581 1,500,000 (950,290 ) — 2,700,291 — The weighted average share price on the exercising date during the fiscal year 2020 is $0.257 adjusted for November 2019 share consolidation. On November 5, 2019, there was a 10 to 1 share consolidation. The number of performance rights and fair value in fiscal year 2020 movement table have therefore been adjusted retrospectively for the share consolidation. Fair value of performance rights granted The fair value at grant date for the performance rights issued to non-executive The model inputs for STI performance rights granted during the fiscal year ended June 30, 2022 included: Grant date June 30, 2022* November 26, 2021* Share price at grant date $0.290 $0.490 Expected price volatility of the Company’s shares 75% 105% Expected dividend yield Nil Nil Risk-free interest rate 3.28% 1.39% * Tranches 2 and 3 of performance rights granted during the year ended June 30, 2022 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2022. The value will be re-assessed The model inputs for STI performance rights granted during the fiscal year ended June 30, 2021 included: Grant date October 27, 2020 Share price at grant date $ 0.255 Expected price volatility of the Company’s shares 92 % Expected dividend yield Nil Risk-free interest rate 0.14 % The model inputs for STI performance rights granted during the fiscal year ended June 30, 2020 included: Grant date November 1, 2019 Share price at grant date $0.280 Expected price volatility of the Company’s shares 63 % Expected dividend yield Nil Risk-free interest rate 0.78 % (c) Options issued to other parties During the fiscal year ended June 30, 2016, options were issued to Ridgeback Capital Investments and Trout Group LLC and eligible to be exercised. The weighted average remaining contractual life of performance rights outstanding at the end of the period was less than 3.1 years. Set out below is a summary of the options granted to both parties: 2022 Grant date Expiry date Exercise Balance at start of the Number Granted Exercised Forfeited Balance at Vested and July 31, 2015 August 5, 2020 0.235 — — — — — — July 31, 2015 August 5, 2025 0.248 847,600 — — — 847,600 — October 30, 2015 October 30, 2020 0.568 — — — — — — March 7, 2016 March 7, 2021 0.398 — — — — — — Total 847,600 — — — 847,600 — Fair value of options granted No options granted during the fiscal year ended June 30, 2022 (2021 – nil). The fair value at grant date is determined using a Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution, the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk-free interest rate for the term of the option. (d) Expenses arising from share-based payment transactions Total expenses arising from share-based payment transactions recognized during the period as part of employee benefit expense were as follows: Consolidated June 30, 2022 June 30, 2021 Employee share-based payment expense 1,486,841 1,702,159 1,486,841 1,702,159 Share-based payment transactions with employees are recognized during the period as a part of corporate and administrative expenses.

Parent Entity Information

Parent Entity Information	12 Months Ended
	Jun. 30, 2022
Disclosure Of Parent Entity Information [abstract]
Parent Entity Information	NOTE 33. PARENT ENTITY INFORMATION Set out below is the supplementary information about the parent entity. Statement of comprehensive income Parent June 30, 2022 June 30, 2021 June 30, 2020 Loss after income tax (30,284,020 ) (29,227,163 ) (13,482,664 ) Total comprehensive loss (30,284,020 ) (29,227,163 ) (13,482,664 ) Statement of financial position Parent June 30, 2022 June 30, 2021 Total current assets 55,353,360 51,560,979 Total non current assets 42,570,439 25,908,877 Total assets 97,923,799 77,469,856 Total current liabilities 1,296,679 1,309,609 Total non current liabilities 2,654,636 4,314,029 Total liabilities 3,951,315 5,623,638 Equity — Contributed equity 367,407,757 313,422,305 — Reserves 28,752,813 34,845,815 — Accumulated losses (302,188,086 ) (276,421,902 ) Total equity 93,972,484 71,846,218 Parent company financial information is presented in order to meet the disclosure requirements of Australian Accounting Standards, which permits investments in subsidiaries to be measured at cost. Guarantees of financial support There are no guarantees entered into by the parent entity. Contingent liabilities of the parent entity Refer to note 25 for details in relation to contingent liabilities as at June 30, 2022 and June 30, 2021. Capital commitments – Property, plant and equipment The parent entity did not have any capital commitments for property, plant and equipment at as June 30, 2022 and June 30, 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Basis of preparation	(a) Basis of preparation These general-purpose financial statements have been prepared in accordance with Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (‘AASB’) and the Corporations Act 2001. Immutep Limited is a for-profit entity for the purpose of preparing the financial statements. (i) Compliance with IFRS The consolidated financial statements of the Immutep Limited group also comply with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). (ii) New standards and interpretations not yet adopted Certain new accounting standards and interpretations have been published that are not mandatory for June 30, 2022 reporting periods and have not been early adopted by the Group. The Group’s assessment of the impact of these new standards and interpretations is set out below. AASB 101(IAS 1) Presentation of Financial Statements The AASB issued a narrow-scope amendment to AASB 101(IAS 1) Presentation of Financial Statements to clarify that liabilities are classified as either current or non-current, Entities should reconsider their existing classification in light of the amendment and determine whether any changes are required. The Amendment should be applied for annual periods beginning on or after January 1, 2022. There is no significant impact on adopting the amendment to AASB 101(IAS 1). There are no other standards that are not yet effective and that would be expected to have a material impact on the Group in the current or future reporting years and on foreseeable future transactions. (iii) New and amended standards adopted by the Group The Group has applied the following standards and amendments for the first time for their annual reporting period commencing July 1, 2021; • AASB 2020-8 This amends AASB 9 Financial Instruments, AASB 139 Financial Instruments: Recognition and Measurement, AASB 7 Financial Instruments: Disclosures, AASB 4 Insurance Contracts and AASB 16 Leases to address issues that arise during the reform of an interest rate benchmark (IBOR), including the replacement of one benchmark with an alternative one. A number of temporary reliefs are provided for hedging relationships that are directly affected by the interest rate benchmark reform. These amendments have no impact on the financial statements as the company does not have any interest rate hedge relationships nor exposures to interest rates that are dependent on IBORs. The Group also elected to adopt the following standards and amendments early: • AASB 2014-10 from January 1, 2025) This amends AASB 10 Consolidated Financial Statements and AASB 128 Investments in Associates and Joint Ventures to address an inconsistency between the requirements of AASB 10 and AASB 128 in dealing with the sale or contribution of assets between an investor and its associate or joint venture. This amendment is not expected to have a significant impact on the financial statements on application. (iv) Historical cost convention The financial statements have been prepared under the historical cost convention, except for, where applicable, financial assets and liabilities (including derivative financial instruments), which are subsequently remeasured to fair value with changes in fair value recognized in profit or loss. (v) Critical accounting estimates The preparation of the financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the consolidated entity’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 3.
Principles of consolidation	(b) Principles of consolidation Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Intercompany transactions, balances and unrealized gains on transactions between Group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of the impairment of the asset transferred. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group.
Segment reporting	(c) Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker (CODM), who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Board of Directors.
Foreign currency translation	(d) Foreign currency translation (i) Functional and presentation currency Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (‘the functional currency’). The consolidated financial statements are presented in Australian dollars, which is the Immutep Limited’s functional and presentation currency. (ii) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in profit or loss, except when they are deferred in equity as qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the income statement, within finance costs. All other foreign exchange gains and losses are presented separately in the income statement on a net basis. Non-monetary non-monetary non-monetary (iii) Group companies The results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: • assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet; • income and expenses for each income statement and statement of comprehensive loss are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), and • all resulting exchange differences are recognized in other comprehensive income. On consolidation, exchange differences arising from the translation of any net investment in foreign entities, and of borrowings and other financial instruments designated as hedges of such investments, are recognized in other comprehensive income. When a foreign operation is sold or any borrowings forming part of the net investment are repaid, the associated exchange differences are reclassified to profit or loss, as part of the gain or loss on sale.
Revenue recognition	(e) Revenue recognition Revenue is recognized when (or as) the Group satisfies a performance obligation by transferring a promised good or service to a customer. Revenue is presented net of GST, rebates and discounts. Performance obligations are completed at a point in time and over time. Revenue is recognized for the major business activities of the Group as follows: (i) License revenue A license may provide another party the right to use the Group’s intellectual property as it exists at the point in time the license is granted. For these licenses, revenue is recognized at a point in time when control transfers to the licensee and the license period begins. At present, the Group is in the research and development phase of operations and license revenue earned is through milestone payments from on-going The Group recognizes revenues from license fees for intellectual property (IP) both at a point in time and over a period of time. The Group must make an assessment as to whether such a license represents a right-to-use the IP (at a point in time) or a right to access the IP (over time). Revenue for a right-to-use license is recognized by the Group when the licensee can use and benefit from the IP after the license term begins, e.g., the Group has no further obligations in the context of the out-licensing of a drug candidate or technology. A license is considered a right to access the intellectual property when the Group undertakes activities during the license term that significantly affect the IP, the customer is directly exposed to any positive or negative effects of these activities, and these activities do not result in the transfer of a good or service to the customer. Revenues from the right to access the IP are recognized on a straight-line basis over the license term. Milestone payments for research and development are contingent upon the occurrence of a future event and represent variable consideration. The Group’s management estimates at the contract’s inception that the most likely amount for milestone payments is zero. The most likely amount method of estimation is considered the most predictive for the outcome since the outcome is binary; e.g. achieving a specific success in clinical development (or not). The Group includes milestone payments in the total transaction price only to the extent that it is highly probable that a significant reversal of accumulated revenue will not occur when the uncertainty associated with the variable consideration is subsequently resolved. The transaction price is allocated to separate performance obligations based on relative standalone selling prices. If the transaction price includes consideration that arise based on a future event or circumstance (e.g., the completion of a clinical trial phase), the Group would allocate that variable consideration (and any subsequent changes to it) entirely to one performance obligation if both of the following criteria are met: • The payment terms of the variable consideration relate specifically to the Group’s efforts to satisfy that performance obligation or transfer the distinct good or service (or to a specific outcome from satisfying that separate performance obligation). • Allocating the variable amount entirely to the separate performance obligation or the distinct good or service reflects the amount of consideration to which the Group expects to be entitled in exchange for satisfying that particular performance obligation when considering all of the performance obligations and payment terms in the contract. Variable consideration is only recognized as revenue when the related performance obligation is satisfied, and the Group determines that it is probable that there will not be a significant reversal of cumulative revenue recognized in future periods. Other income (ii) Grant income Grants from the governments, including Australian Research and Development Rebates, France’s Crédit d’Impôt Recherche are recognized at their fair value when there is a reasonable assurance that the grant will be received and the Company will comply with all attached conditions. Government grants relating to operating costs are recognized in the Statements of Comprehensive Income as grant income. Government grants were received by the Group under various government stimulus packages (both Australian and overseas) in relation to the impacts of COVID-19. (iii) Research material sales Revenue from the sale of materials supplied to other researchers in order to conduct further studies on LAG-3 (iv) Research collaboration income Revenue from services provided in relation to undertaking research collaborations with third parties are recognized over time in the accounting period in which the services are rendered. Revenue is measured based on the consideration specified in the agreement or contract with a third party.
Income tax	(f) Income tax The income tax expense or benefit for the period is the tax payable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the Company’s subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred tax assets are recognized for deductible temporary differences and unused tax losses only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and tax bases of investments in foreign operations where the Company is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offset where the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Immutep Limited and its wholly owned Australian controlled entities have implemented the tax consolidation legislation. As a consequence, these entities are taxed as a single entity and the deferred tax assets and liabilities of these entities are set off in the consolidated financial statements. Foreign subsidiaries are taxed individually by the respective local jurisdictions. For the purposes of preparation of the financial statements, the tax position of each entity is calculated individually and consolidated as consolidated tax entity. Current and deferred tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity, respectively.
Impairment of assets	(g) Impairment of assets Goodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. Non-financial
Cash and cash equivalents	(h) Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet.
Current receivables	(i) Current receivables Current receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less provision for impairment. Amount receivable in relation to Goods and Services Tax (GST) and Value Added Tax (VAT) are due from the local taxation authorities and recorded based on the amount of GST and VAT paid on purchases. They are presented as current assets unless collection is not expected for more than 12 months after the reporting date. Collectability of current receivables is reviewed on an ongoing basis. Receivables which are known to be uncollectible are written off by reducing the carrying amount. An allowance account is used when there is objective evidence that the Group will not be able to collect all amounts due.
Financial Instruments	(j) Financial Instruments Recognition and derecognition Financial assets and financial liabilities are recognized when the Group becomes a party to the contractual provisions of the financial instrument and are measured initially at fair value adjusted by transactions costs, except for those carried at fair value through profit or loss, which are measured initially at fair value. Subsequent measurement of financial assets and financial liabilities are described below. Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all the risks and rewards are transferred. A financial liability is derecognized when it is extinguished, discharged, cancelled or expires. Classification and initial measurement of financial assets All financial assets are initially measured at fair value adjusted for transaction costs (where applicable), except for those trade receivables that do not contain a significant financing component and are measured at the transaction price in accordance with AASB 15 (IFRS 15). Subsequent measurement of financial assets For the purpose of subsequent measurement, financial assets are classified into the following categories upon initial recognition: • financial assets at amortized cost • financial assets at fair value through profit or loss • financial assets at fair value through other comprehensive income Classifications are determined by both: • The entity’s business model for managing the financial asset • The contractual cash flow characteristics of the financial assets All income and expenses relating to financial assets that are recognized in profit or loss are presented within finance costs, finance income or other financial items, except for impairment of trade receivables which is presented within other expenses. Financial assets at amortized cost Financial assets are measured at amortized cost if the assets meet the following conditions (and are not designated as FVPL): • they are held within a business model whose objective is to hold the financial assets and collect its contractual cash flows. • the contractual terms of the financial assets give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, these are measured at amortized cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. The Group’s cash and cash equivalents, trade and most other receivables fall into this category of financial instruments. Financial assets at fair value through profit or loss (FVPL) and financial assets at fair value through other comprehensive income (FVOCI) The Group does not hold any financial assets at fair value through profit or loss or fair value through comprehensive income. Impairment of financial assets AASB 9 (IFRS 9) requires more forward-looking information to recognize expected credit losses—the ‘expected credit losses (ECL) model’. Accordingly, the impairment of financial assets including trade receivables is being assessed using an expected credit loss model. Classification and measurement of financial liabilities The Group’s financial liabilities comprise trade and other payables, convertible notes and US warrant liabilities. Financial liabilities are initially measured at fair value, and, where applicable, adjusted for transaction costs unless the Group designated a financial liability at fair value through profit or loss. Subsequently, financial liabilities are measured at amortised cost using the effective interest method except for convertible note and US warrants liabilities. All interest-related charges and, if applicable, changes in an instruments’ fair value that are reported in profit or loss are included.
Trade and other payables	(k) Trade and other payables These amounts represent liabilities for goods and services provided to the Group prior to the end of fiscal year which are unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months from the reporting date. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method.
Compound instruments	(l) Compound instruments Convertible notes, including the attached options and warrants, issued to Ridgeback Capital Investments are accounted for as share based payments when the fair value of the instruments are higher than the consideration received, representing intangible benefits received from the strategic investor. The difference between the fair value and consideration received at issuance of the convertible notes and attached options and warrants is recognised immediately in profit and loss as a share-based payment charge. If options or warrants contain a settlement choice between cash or shares, this settlement choice constitutes a compound feature of the convertible notes, which triggers the separation of debt and equity components to be accounted for separately. The liability component is measured at fair value at initial recognition and subsequent changes in fair value are recognised in profit and loss. The difference between the fair value of the convertible notes and the liability component at inception is accounted as an equity element and not remeasured subsequently.
US warrant liability	(m) US warrant liability The US warrant liabilities which are viewed as debt instruments, are measured at fair value through profit or loss. these warrants exercise price are in a currency other than functional currency of the Company, therefore it does not meet the “fixed-for-fixed” The liability has been designated as at fair value through profit or loss on initial recognition and subsequent changes in fair value are recognised in the profit or loss. This liability is considered a derivative financial liability.
Finance costs	Finance costs Finance costs are expensed in the period in which they are incurred.
Plant and equipment	(n) Plant and equipment Plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Depreciation on other assets is calculated using the straight-line method to allocate their cost, net of their residual values, over their estimated useful lives as follows: • Computers – 3 years • Plant and equipment – 3- 5 • Furniture – 3- 5 The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (note 1(g)). Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in profit or loss.
Intangible assets	(o) Intangible assets (i) Intellectual property Costs incurred in acquiring intellectual property are capitalized and amortized on a straight line basis over a period not exceeding the life of the patents, which averages 14 years. Where a patent has not been formally granted, the company estimates the life of the granted patent in accordance with the provisional application. Costs include only those costs directly attributable to the acquisition of the intellectual property. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (note 1(g)). (ii) Research and development Research expenditure on internal projects is recognized as an expense as incurred. Costs incurred on development projects (relating to the design and testing of new or improved products) are recognized as intangible assets when it is probable that the project will, after considering its commercial and technical feasibility, be completed and generate future economic benefits and its costs can be measured reliably. The expenditure that could be recognized comprises all directly attributable costs, including costs of materials, services, direct labor and an appropriate proportion of overheads. Other expenditures that do not meet these criteria are recognized as an expense as incurred. As the Company has not met the requirement under the standard to capitalize costs in relation to development, these amounts have been expensed. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. Capitalized development costs are recorded as intangible assets and amortized from the point at which the asset is ready for use on a straight line basis over its useful life. (iii) Goodwill The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instruments or other assets are acquired. The excess of the consideration transferred and the amount of any non-controlling
Employee benefits	(p) Employee benefits (i) Short-term obligations Liabilities for wages and salaries, including non-monetary non-accumulating (ii) Other long-term employee benefit obligations The liabilities for long service leave and annual leave that are not expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are measured at the present value of expected future payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the end of the reporting period of corporate bonds with terms and currencies that match, as closely as possible, the estimated future cash outflows. Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognized in profit or loss. The obligations are presented as current liabilities in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period, regardless of when the actual settlement is expected to occur. (iii) Retirement benefit obligations The Group does not maintain a Group superannuation plan. The Group makes fixed percentage contributions for all Australian resident employees to complying third party superannuation funds. The Group has no statutory obligation and does not make contributions on behalf of its resident employees in the USA and Germany. The Group’s legal or constructive obligation is limited to these contributions. Contributions to complying third party superannuation funds are recognized as an expense as they become payable. (iv) Share-based Share-based compensation benefits are provided to employees via the Executive Incentive Plan (EIP). Information relating to these schemes is set out in note 32. The fair value of performance rights and options granted under the EIP are recognized as an employee benefits expense with a corresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the options granted, which includes any market performance conditions and the impact of any non-vesting non-market Non-market non-marketing (v) Termination benefits Termination benefits are payable when employment is terminated before the normal employment contract expiry date. The Group recognizes termination benefits when it is demonstrably committed to terminating the employment of current employees. (vi) Bonus plan The Group recognizes a liability and an expense for bonuses. The Group recognizes a provision where contractually obliged or where there is a past practice that has created a constructive obligation.
Contributed equity	(q) Contributed equity Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Earnings per share	(r) Earnings per share(i) Basic earnings per share Basic earnings per share is calculated by dividing: • the profit or loss attributable to owners of the Company • by the weighted average number of ordinary shares outstanding during the fiscal year, adjusted for bonus elements in ordinary shares issued during the year. Bonus elements have been included in the calculation of the weighted average number of ordinary shares and has been retrospectively applied to the prior fiscal year. (ii) Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: • the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and • the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares.
Goods and Services Tax and other similar taxes ('GST')	(s) Goods and Services Tax and other similar taxes (‘GST’) Revenues, expenses and assets are recognized net of the amount of associated GST, unless the GST incurred is not recoverable from the taxation authority. In this case it is recognized as part of the cost of acquisition of the asset or as part of the expense. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the balance sheet. Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to the taxation authority, are presented as operating cash flows. Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the tax authority.
Leases	(t) Leases The Group leases various offices and printer equipment. Rental contracts are typically made for fixed periods of 1 to 3 years and typically have extension options of 3 months to 1 year minimum at the discretion of either the Lessor or the Lessee. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants, but leased assets may not be used as security for borrowing purposes. Contracts may contain both lease and non-lease non-lease Operating leases with a term of less than 12 months are considered as short-term leases and leases below threshold of A$12,000 are considered as low value leases. Payments associated with short-term leases and all leases of low-value straight-line Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: • fixed payments (including in-substance • variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date • amounts expected to be payable by the Group under residual value guarantees • the exercise price of a purchase option if the Group is reasonably certain to exercise that option, and • payments of penalties for terminating the lease, if the lease term reflects the Group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. The lease payments are discounted using an incremental borrowing rate as calculated by management at the commencement date and taking into consideration feedback from surveyed financial institutions on incremental borrowing rates available for the Group as a lessee and nature of each lease portfolio. Incremental borrowing rates are re-assessed right-of-use Right-of-use • the amount of the initial measurement of lease liability • any lease payments made at or before the commencement date less any lease incentives received • any initial direct costs, and • restoration costs. Right-of-use right-of-use right-of-use The Group does not provide residual value guarantees in relation to leases.
Parent entity financial information	(u) Parent entity financial information The financial information for the parent entity, Immutep Limited, disclosed in note 33 has been prepared on the same basis as the consolidated financial statements, except as set out below. (i) Investments in subsidiaries, associates, and joint venture entities As disclosed in note 33, non-current (ii) Tax consolidation legislation Immutep Limited and its wholly-owned Australian controlled entities have implemented the tax consolidation legislation. The head entity, Immutep Limited, and the controlled entities in the tax consolidated group account for their own current and deferred tax amounts. These tax amounts are measured as if each entity in the tax consolidated group continues to be a stand-alone taxpayer in its own right. The entities have also entered into a tax funding agreement under which the wholly-owned entities fully compensate for any current tax payable assumed and are compensated by the head entity for any current tax receivable and deferred tax assets relating to unused tax losses or unused tax credits that are transferred to the head entity under the tax consolidation legislation. The funding amounts are determined by reference to the amounts recognized in the wholly-owned entities’ financial statements. The amounts receivable/payable under the tax funding agreement are due upon receipt of the funding advice from the head entity, which is issued as soon as practicable after the end of each fiscal year. The head entity may also require payment of interim funding amounts to assist with its obligations to pay tax instalments. Assets or liabilities arising under tax funding agreements with the tax consolidated entities are recognized as current amounts receivable from or payable to other entities in the Group. Any difference between the amounts assumed and amounts receivable or payable under the tax funding agreement are recognized as a contribution to (or distribution from) wholly-owned tax consolidated entities. (iii) Share-based The grant by the company of options over its equity instruments to the employees of subsidiary undertakings in the Group is treated as a capital contribution to that subsidiary undertaking. The fair value of employee services received, measured by reference to the grant date fair value, is recognized over the vesting period as an increase to investment in subsidiary undertakings, with a corresponding credit to equity.
Reclassifications	(v) Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Depreciation on Other Assets Estimated Useful Lives	Depreciation on other assets is calculated using the straight-line method to allocate their cost, net of their residual values, over their estimated useful lives as follows: • Computers – 3 years • Plant and equipment – 3- 5 • Furniture – 3- 5

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Exposure to Foreign Currency Risk	The Group’s exposure to foreign currency risk at the end of the reporting period, expressed in Australian dollar, was as follows: June 30, 2022 June 30, 2021 USD EUR USD EUR Cash in bank 11,897,759 42,964,345 14,016,277 14,320,386 Trade and other receivables 15,568 4,094,262 49,880 4,312,691 Trade and other payables (1,068,539 ) (1,717,675 ) (690,847 ) (663,196 )
Summary of Credit Quality of Cash and Cash Equivalents and Receivables	June 30, 2022 June 30, 2021 $ $ Cash at bank and short-term bank deposits excluding restricted cash Minimum rating of A 79,995,129 60,127,906
Summary of Contractual Undiscounted Cash Flows	The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due within 12 months equal their carrying balances as the impact of discounting is not significant. Contractual maturities of financial liabilities Less than Between 1 More than Total Carrying At June 30, 2022 $ $ $ $ $ Non-Derivatives Trade and other payables 5,752,188 — — 5,752,188 5,752,188 Convertible note liability (refer note 16) — 2,234,510 — 2,234,510 1,452,950 Lease liability 178,510 108,706 — 287,216 280,869 5,930,698 2,343,216 — 8,273,914 7,486,007 Contractual maturities of financial liabilities Less than Between 1 More than Total Amount At June 30, 2021 $ $ $ $ $ Non-Derivatives Trade and other payables 4,781,729 — — 4,781,729 4,781,729 Convertible note liability (refer note 16) — 4,469,019 — 4,469,019 2,526,870 Lease liability 215,005 78,455 — 293,460 288,307 4,996,734 4,547,474 — 9,544,208 7,596,906
Summary of Financial Assets and Financial Liabilities Measured and Recognized at Fair Value	The following table presents the Group’s financial assets and financial liabilities measured and recognized at fair value at June 30, 2022 and June 30, 2021 on a recurring basis: At June 30, 2022 Level 1 Level 2 $ Level 3 $ Total $ Liabilities Convertible note liability — — 1,452,950 1,452,950 Warrant liability — 131,896 — 131,896 Total liabilities — 131,896 1,452,950 1,584,846 At June 30, 2021 Level 1 $ Level 2 $ Level 3 $ Total $ Liabilities Convertible note liability — — 2,526,870 2,526,870 Warrant liability — 722,966 — 722,966 Total liabilities — 722,966 2,526,870 3,249,836
Summary Of Information About Quantitative Information Of Significant Inputs In Fair Value Measurements	The following table summarizes the quantitative information about the significant inputs used in level 3 fair value measurements: Description Fair Value at $ Unobservable inputs Range of inputs Convertible note 1,452,950 Face Value 1,718,854 Interest Rate of Note 3 % Risk adjusted Interest rate 15 %

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Operating Segment Information	Operating segment information June 30, 2022 Immunotherapy A$ Unallocated A$ Consolidated A$ Revenue License revenue* 170,369 — 170,369 Other income Research material sales 84,018 — 84,018 Grant income 4,459,974 — 4,459,974 Net gain on fair value movement of warrants — 591,070 591,070 Net gain on foreign exchange — 1,228,122 1,228,122 Interest income — 224,520 224,520 Total revenue and other income 4,714,361 2,043,712 6,758,073 Segment Result (33,929,768 ) 1,718,976 (32,210,792 ) Profit/(loss) before income tax expense (33,929,768 ) 1,718,976 (32,210,792 ) Income tax expense (34 ) Loss after income tax expense (32,210,826 ) Total segment assets 102,169,550 — 102,169,550 Total segment liabilities 8,092,184 — 8,092,184 Operating segment information June 30, 2021 Immunotherapy Unallocated Consolidated Revenue License revenue* — — — Other income Research material sales 312,841 — 312,841 Grant income 3,549,965 — 3,549,965 Net gain on fair value movement of warrants — — — Net gain on foreign exchange — — — Interest income — 105,327 105,327 Total revenue and other income 3,862,806 105,327 3,968,133 Segment Result (19,665,904 ) (10,236,687 ) (29,902,591 ) Profit/(loss) before income tax expense (19,665,904 ) (10,236,687 ) (29,902,591 ) Income tax expense (33 ) Loss after income tax expense (29,902,624 ) Total segment assets 82,030,533 — 82,030,533 Total segment liabilities 8,758,922 — 8,758,922 Operating segment information June 30, 2020 Immunotherapy Unallocated Consolidated Revenue License revenue* 7,486,444 — 7,486,444 Other income Research material sales 279,805 — 279,805 Grant income 5,973,034 — 5,973,034 Net gain on fair value movement of warrants — 2,214,813 2,214,813 Net gain on foreign exchange — 346,331 346,331 Interest income — 199,541 199,541 Total revenue and other income 13,739,283 2,760,685 16,499,968 Segment Result (15,082,474 ) 1,614,279 (13,468,195 ) Profit/(loss) before income tax expense (15,082,474 ) 1,614,279 (13,468,195 ) Income tax benefit (37 ) Loss after income tax expense (13,468,232 ) Total segment assets 46,597,252 — 46,597,252 Total segment liabilities 13,297,907 — 13,297,907 * Licensing revenue relates mainly of GSK milestone payment of GBP 4.0 million (A$7.5 million) received in fiscal year 2020 related to the first patient being dosed in GSK’s Phase II clinical trial evaluating GSK2831781 in ulcerative colitis.

Expenses (Tables)

Expenses (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Expenses	Consolidated June 30, 2022 June 30, 2021 June 30, 2020 $ $ $ Breakdown of expenses by nature Research and development* 25,337,538 12,020,714 15,572,040 Employee benefits expenses 4,966,304 3,856,038 3,903,194 Amortisation of Intellectual property 1,814,199 1,866,067 1,930,376 Employee share-based payment expenses 1,486,841 1,702,159 1,724,282 Intellectual property management 814,133 759,041 2,386,424 Auditor’s remuneration 561,485 289,202 282,580 Depreciation 249,276 204,049 149,263 Other administrative expenses 3,321,923 2,821,615 2,863,141 Total Research & Development and Corporate & administrative expenses 38,551,699 23,518,885 28,811,300 * Research and development expense consists of expenditure incurred with third party vendors mainly related to contract research and contract manufacturing activities.

Income Tax Expense (Tables)

Income Tax Expense (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Income Tax Expense Benefit	Consolidated June 30, 2022 June 30, 2021 June 30, 2020 A$ A$ A$ Current tax Current tax on profits for the fiscal year 34 33 37 Total current tax expense 34 33 37 Deferred income tax Decrease in deferred tax assets 244,144 358,825 567,473 Decrease in deferred tax liabilities (244,144 ) (358,825 ) (567,473 ) Total deferred tax (benefit)/expense — — — Income tax expense 34 33 37
Disclosure of Reconciliation of Income Tax Expense to Prima Facie Tax Payable	Consolidated June 30, 2022 June 30, 2021 June 30, 2020 A$ A$ A$ Numerical reconciliation of income tax expense to prima facie tax expense Loss before income tax expense (32,210,792 ) (29,902,591 ) (13,468,195 ) Tax at the Australian tax rate of 25% (2021:26% ) (8,052,698 ) (7,774,674 ) (3,703,754 ) Tax effect amounts which are not deductible/(taxable) in calculating taxable income: Non-deductible 371,710 464,324 443,956 Other non-deductible 1,485,059 1,239,756 436,396 Non-assessable (783,318 ) (541,122 ) (442,580 ) Capital listing fee (368,398 ) (259,458 ) (192,741 ) Adjustment of current tax for prior period 148,303 — — Difference in overseas tax rates* 4,118,372 2,132,187 1,817,387 (3,080,970 ) (4,738,987 ) (1,641,336 ) Net adjustment to deferred tax assets and liabilities for tax losses and temporary differences not recognized 3,080,936 4,738,954 1,641,299 Income tax expense** (34 ) (33 ) (37 ) * Difference in overseas tax rate is largely as a result of the corporate income tax rate of 10% applicable to the Immutep subsidiary in France for fiscal year 2022 and 2021. ** Income tax expense relates to tax payable for the Immutep subsidiary in the United States.
Disclosure of Deferred Tax Assets Liability Adjustments	Consolidated June 30, 2022 June 30, 2021 June 30, 2020 A$ A$ A$ Deferred tax assets for tax losses not recognised comprises: Carried forward tax losses benefit 206,764,587 195,098,009 176,871,263 Total deferred tax assets for tax losses not recognized 43,688,958 43,593,823 38,171,321

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Cash and Cash Equivalents	Consolidated June 30, 2022 June 30, 2021 A$ A$ Cash on hand 74 285 Cash at bank 79,693,054 51,845,320 Restricted cash — 465,000 Cash on deposit 302,001 8,282,586 79,995,129 60,593,191

Current Receivables (Tables)

Current Receivables (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Current Receivables	Consolidated June 30, 2022 June 30, 2021 A$ A$ GST and VAT receivables 2,088,394 775,400 Receivable for grant income 6,267,855 5,297,521 Accounts receivables 17,358 51,310 8,373,607 6,124,231

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Other Current Assets	Consolidated June 30, 2022 June 30, 2021 A$ A$ Prepayments* 2,377,901 1,663,213 Security deposit 65,060 38,577 Accrued interest 43 179 2,443,004 1,701,969 Prepayments are largely in relation to the prepaid insurance and deposits paid to organizations involved in the clinical trials.

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	12 Months Ended
	Jun. 30, 2022
Text block [abstract]
Disclosure of Other Noncurrent Assets	Consolidated June 30, 2022 June 30, 2021 A$ A$ Prepayments 495,660 454,190 495,660 454,190

Non-Current Assets - Plant an_2

Non-Current Assets - Plant and Equipment (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Non-Current Assets - Plant and Equipment	Plant and Computers A$ Furniture Total A$ At June 30, 2020 Cost or fair value 557,872 85,738 22,258 665,868 Accumulated depreciation (533,403 ) (68,621 ) (14,488 ) (616,512 ) Net book amount 24,469 17,117 7,770 49,356 Fiscal Year ended June 30, 2021 Opening net book amount 24,469 17,117 7,770 49,356 Exchange differences (737 ) (207 ) (447 ) (1,391 ) Additions 552 15,049 — 15,601 Disposals — — — — Depreciation charge (8,363 ) (9,799 ) (4,513 ) (22,675 ) Closing net book amount 15,921 22,160 2,810 40,891 Cost or fair value 549,961 98,985 21,552 670,498 Accumulated depreciation (534,040 ) (76,825 ) (18,742 ) (629,607 ) Net book amount 15,921 22,160 2,810 40,891 Fiscal Year ended June 30, 2022 Opening net book amount 15,921 22,160 2,810 40,891 Exchange differences (504 ) (458 ) (54 ) (1,016 ) Additions 2,343 14,671 5,900 22,914 Disposals — — — — Depreciation charge (7,703 ) (14,112 ) (3,041 ) (24,856 ) Closing net book amount 10,057 22,261 5,615 37,933 At June 30, 2022 Cost or fair value 535,749 108,827 26,350 670,926 Accumulated depreciation (525,692 ) (86,566 ) (20,735 ) (632,993 ) Net book amount 10,057 22,261 5,615 37,933

Non-Current Assets - Intangib_2

Non-Current Assets - Intangibles (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Disclosure of Non-Current Assets - Intangibles	Patents A$ Intellectual A$ Goodwill A$ Total A$ At June 30, 2020 Cost or fair value 1,915,671 25,730,602 109,962 27,756,235 Accumulated amortization (1,915,671 ) (10,645,757 ) — (12,561,428 ) Net book amount — 15,084,845 109,962 15,194,807 Fiscal Year ended June 30, 2021 Opening net book amount — 15,084,845 109,962 15,194,807 Exchange difference — (481,492 ) — (481,492 ) Amortization charge — (1,866,067 ) — (1,866,067 ) Closing net book amount — 12,737,286 109,962 12,847,248 At June 30, 2021 Cost or fair value 1,915,671 24,880,102 109,962 26,905,735 Accumulated amortization (1,915,671 ) (12,142,816 ) — (14,058,487 ) Net book amount — 12,737,286 109,962 12,847,248 Fiscal Year ended June 30, 2022 Opening net book amount — 12,737,286 109,962 12,847,248 Exchange difference — (478,979 ) — (478,979 ) Amortization charge — (1,814,199 ) — (1,814,199 ) Closing net book amount — 10,444,108 109,962 10,554,070 At June 30, 2022 Cost or fair value 1,915,671 23,864,364 109,962 25,889,997 Accumulated amortization (1,915,671 ) (13,420,256 ) — (15,335,927 ) Net book amount — 10,444,108 109,962 10,554,070

Deferred Tax Balances (Tables)

Deferred Tax Balances (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Deferred tax assets	(i) Deferred tax assets The balance comprises temporary differences attributable to: Consolidated June 30, 2022 June 30, 2021 Employee benefits 71,205 63,507 Accruals 202,824 125,814 Unrealized exchange loss 342,222 321,363 Unused tax loss 428,171 777,882 Set-off set-off (1,044,422 ) (1,288,566 ) Net Deferred tax assets — —
Deferred tax liabilities	(ii) Deferred tax liabilities The amount of deferred tax liability represents the temporary difference that arose on the recognition of Intangibles recorded in the subsidiary Company in France. This has been set-off Consolidated June 30, 2022 June 30, 2021 $ $ Intangible assets 1,044,411 1,273,729 Unrealized exchange gain — 14,790 Accrued income 11 47 Total deferred tax liabilities 1,044,422 1,288,566 Set-off set-off (1,044,422 ) (1,288,566 ) Net deferred tax liabilities — —
Movements in Deferred Tax Balances	(iii) Movements in deferred tax balances Deferred Tax Deferred Tax Total Movements $ $ $ At June 30, 2021 1,288,566 (1,288,566 ) — (Charged)/credited to profit or loss (244,144 ) 244,144 — At June 30, 2022 1,044,422 (1,044,422 ) —

Current Liabilites - Trade and

Current Liabilites - Trade and Other Payables (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Current Liabilities - Trade And Other Payables	Consolidated June 30, 2022 June 30, 2021 A$ A$ Trade payables 2,866,144 1,824,901 Other payables and accruals 2,886,044 2,956,828 5,752,188 4,781,729

Non-Current Liabilities - US _2

Non-Current Liabilities - US Warrant Liability (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Schedule of US Warrant Non-Current Liabilities	Consolidated June 30, 2022 June 30, 2021 A$ A$ Opening balance 722,966 949,600 Fair value movements (591,070 ) 8,663,013 Exercising of warrants* — (8,889,647 ) Closing Balance 131,896 722,966 * During the year, US investors exercised 3,427,211 warrants at an exercise price of US$ 2.49 each. Immutep received US$8.5 million (A$11.3 million) cash payment in total. In total, 206,507 warrants from the warrant issuance in July 2017 remain unexercised at the reporting date. All of the warrants which were issued in December 2018 were exercised during the fiscal year 2021. ** Balance as at June 30, 2022 is presented as current liability since the US Warrants will expire on January 5, 2023, i.e. within 12 months. Balance as at June 30, 2021 is presented as non-current
Summary of Fair Value of Warrants	The following assumptions were based on observable market conditions that existed at the issue date and at June 30, 2022: July 2017 warrants Assumption At issue date At June 30, 2022 Rationale Historic volatility 58.0% 100.43% Based on 12-month Exercise price US$2.50 US$2.49* As per subscription agreement Share price US$2.17 US$2.03 Closing share price on valuation date from external market source Risk-free interest rate 1.93% 2.44% Based on the US Government securities yields which match the term of the warrant Dividend yield 0.0% 0.0% Based on the Company’s nil dividend history Fair value per warrant US$1.0716 US$0.4400 A$1.3962 A$0.6387 Determined using Black-Scholes models with the inputs above Fair value A$2,755,375 A$131,896 Fair value of 1,973,251 warrants as at issue date and fair value of 206,507 warrants at June 30, 2022 * Exercising price has been adjusted as per anti- dilutio

Non Current Liabilites - Conv_2

Non Current Liabilites - Convertible Note (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Convertible Note	Consolidated June 30, 2022 June 30, 2021 A$ A$ Convertible note at fair value at beginning of reporting period 2,526,870 8,789,113 Net change in fair value 324,736 1,171,959 Transfer to contributed equity on conversion of Convertible Notes (893,379 ) (5,094,465 ) Transfer to accumulated losses on conversion of Convertible Notes (505,277 ) (2,339,737 ) Convertible note at fair value at end of reporting period 1,452,950 2,526,870
Summary of Fair Value of Convertible Notes	Note – Conversion Fair value at issuance 4,419,531 41,431,774 Fair value movements 5,866,277 — Conversion to ordinary shares (8,832,858 ) (36,252,802 ) Balance at June 30, 2022 1,452,950 5,178,972
Convertible Notes [member]
Statement [LineItems]
Summary of Assumptions Which were Based on Market Conditions that Existed at Grant Date	Assumption Convertible Rationale Historic volatility 85.0 % Based on the Company’s historical volatility data Share price $ 0.051 Closing market share price on July 31, 2015 Risk free interest rate 2.734 % Based on Australian Government securities yields which match the term of the convertible note Risk adjusted interest rate 15.0 % An estimate of the expected interest rate of a similar non-convertible Dividend yield 0.0 % Based on the Company’s nil dividend history

Current Liabilities - Employe_2

Current Liabilities - Employee Benefits (Tables)	12 Months Ended
	Jun. 30, 2022
Text block [abstract]
Disclosure of Current Liabilities Detailed Information of Employee Benefits Current Liabilities	Consolidated June 30, 2022 June 30, 2021 Annual leave 357,029 350,135

Non Current Liabilities - Emp_2

Non Current Liabilities - Employee Benefits (Tables)	12 Months Ended
	Jun. 30, 2022
Text block [abstract]
Disclosure of Detailed Information of Employee Benefits Current Liabilities	Consolidated June 30, 2022 June 30, 2021 Long service leave 108,140 85,448 Provision for retirement payment 9,112 3,467 117,252 88,915

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jun. 30, 2022
Presentation of leases for lessee [abstract]
Summary of Lease Asset and Liability	The c o lida eas Consolidated Consolidated Right-of-use $ $ Buildings 270,147 268,813 270,147 268,813
Summary of Aging of Lease Liabilities	Consolidated Consolidated Lease Liabilities $ $ Current 173,377 208,194 Non-current 107,492 80,113 Balance at June 30, 2022 280,869 288,307
Summary of Recognised ROU Assets	The recognised ROU assets are comprised solely of property leases in Germany and France. Movements during the fiscal years June 30, 2022 and June 30, 202 ROU asset A$ Initial value of ROU asset recognised as at July 1, 2019 336,090 Less: lease incentives (12,215 ) Net ROU asset recognised under AASB 16 (IFRS 16) as at July 1, 2019 323,875 Depreciation for the fiscal year ended June 30, 2020 (126,712 ) Foreign exchange differences 4,052 Closing balance of ROU asset as at June 30, 2020 201,215 Closing balance of ROU asset as at July 1, 2020 201,215 Lease addition and modification for the fiscal year ended June 30, 2021 254,461 Depreciation for the fiscal year ended June 30, 2021 (181,374 ) Foreign exchange differences (5,489 ) Closing balance of ROU asset as at June 30, 2021 268,813 Opening balance of ROU asset as at July 1, 2021 268,813 Lease addition and modification for the fiscal year ended June 30, 2022 306,667 Lease disposals for the financial year ended June 30 , (74,782 ) Depreciation for the fiscal year ended June 30, 2022 (224,406 ) Foreign exchange differences (6,145 ) Closing balance of ROU asset as at June 30, 2022 270,147
Summary of Movement of Lease Liabilities	For the fiscal years June 30, 2022 and June 30, 2021, movement of lease liabilities and aging presentation are as follows: Consolidated Consolidated Lease Liabilities Reconciliation $ $ Opening Balance 288,307 262,383 Lease additions and modifications 292,126 248,063 Interest charged for the year 10,462 13,382 Disposals (76,123 ) — Principal paid for the year (222,536 ) (214,378 ) Interest expense paid for the year (9,712 ) (13,154 ) Foreign exchange adjustments (1,655 ) (7,989 ) Closing Balance 280,869 288,307
Summary of Maturity Analysis of Lease Liabilities	The table below shows the Group’s lease liabilities in relevant maturity groupings based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cashflows. Lease Liabilities Less Between 1 and Between Over 5 Total cashflows Carrying $ $ $ $ $ 2022 178,510 108,706 — — 287,216 280,869 2021 215,005 78,455 — — 293,460 288,307

Contributed Equity (Tables)

Contributed Equity (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Contributed Equity	Note Consolidated June 30, 2022 June 30, 2021 Fully paid ordinary shares 20(a) 357,745,803 303,760,351 Options over ordinary shares – listed 9,661,954 9,661,954 367,407,757 313,422,305
Summary of Ordinary Shares	In November 2019, the shareholders approved a 10 to 1 share consolidation during the 2019 Annual General Meeting. Refer to notes 15 and 16 for impact of the 10 to 1 share consolidation to US warrants and convertible notes, respectively. (a) Ordinary Shares Note June 30, 2022 June 30, 2021 No. A$ No. A$ At the beginning of reporting period 748,152,935 303,760,351 487,630,938 233,328,553 Shares issued during the year (pre-share 20(b) — — — — Transaction costs relating to share issues — (2,386,919 ) — (2,135,000 ) Exercise of performance rights (pre-share 20(b) — — — — Share consolidation — — — — Exercise of performance rights (post share consolidation) 20(b) 3,200,000 872,250 5,487,851 1,571,294 Shares issued during the year (post share consolidation) 20(b) 102,769,866 53,440,330 149,630,586 43,307,232 Conversion of Convertible Notes (shares issued during the period) 20(b) 12,117,014 2,059,791 71,131,450 12,092,937 Exercise of warrants (shares issued during the period) 20(b) — — 34,272,110 15,604,694 Transaction costs relating to exercise of warrants — — — (9,359 ) At reporting date 866,239,815 357,745,803 748,152,935 303,760,351
Summary of Shares Issued	(b) Shares issued 2022 Details Number Issue Price A$ Total A$ Shares issued under Securities Purchase Plan 13,799,149 0.52 7,175,557 Share placement July 2022 88,970,717 0.52 46,264,773 Performance rights exercised (transfer from share-based payment reserve) 3,200,000 0.27 872,250 Convertible Notes exercised 12,117,014 0.17 2,059,791 118,086,880 56,372,371 2021 Details Number Issue Price Total A$ Share placement November 2020 123,216,687 0.24 29,572,005 Share placement June 2021 26,413,899 0.52 13,735,227 Performance rights exercised pre share consolidation (transfer from share-based payment reserve) * 5,487,851 0.29 1,571,294 Convertible Notes exercised 71,131,450 0.17 12,092,937 Exercise of warrants 34,272,110 0.46 15,604,694 260,521,997 72,576,157
Summary of Unlisted Options	Unlisted Options Expiration Date Exercise Price Number August 4, 2025 $ 0.248 847,600 January 5, 2023 US$ 0.249 * 2,065,070 * Total 2,912,670 * 1 American Depository Shares (ADS) listed on NASDAQ equals 10 ordinary shares listed on ASX thus the number of warrants on issue have been grossed up and their exercise prices have been adjusted accordingly in the above table to be comparable.

Equity - Reserves and Retaine_2

Equity - Reserves and Retained Earnings (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Equity Reserves and Retained Earnings	Consolidated June 30, 2022 June 30, 2021 A$ A$ (a) Reserves Options issued reserve 19,116,205 19,116,205 Conversion feature of convertible note reserve 5,178,972 10,357,944 Foreign currency translation reserve 252,005 1,174,332 Share-based payment reserve 4,457,636 3,843,045 29,004,818 34,491,526 Movement in options issued reserve were as follows: Opening balance and closing balance 19,116,205 19,116,205 Movements in conversion feature of convertible note reserve: Opening balance 10,357,944 41,431,774 Transfer to accumulated losses on conversion of Convertible Notes (4,012,560 ) (24,075,358 ) Transfer to contributed equity on conversion of Convertible Notes (1,166,412 ) (6,998,472 ) Ending balance 5,178,972 10,357,944 Movement in foreign currency translation reserve were as follows: Opening balance 1,174,332 1,754,740 Currency translation differences arising during the year (922,327 ) (580,408 ) Ending balance 252,005 1,174,332 Movement in share-based payment reserve were as follows: Opening balance 3,843,045 3,712,180 Option and Performance rights expensed during the year 1,486,841 1,702,159 Exercise of vested performance rights transferred to contributed equity (872,250 ) (1,571,294 ) Ending balance 4,457,636 3,843,045 (b) Accumulated losses Movement in accumulated losses were as follows: Opening balance (274,642,220 ) (275,706,061 ) Net loss for the year (32,210,826 ) (29,902,624 ) Conversion of Convertible Notes* 4,517,837 26,415,084 Exercise of warrants — 4,551,381 Balance (302,335,209 ) (274,642,220 ) * The conversion of convertible notes to accumulated losses amounted to $4,517,837 (FY2021: $26,415,084). This amount is comprised of: $4,012,560 (FY2021: $24,075,358) related to the fair value feature of the converted convertible notes and $505,277 (FY2021: $2,339,737

Key Management Personnel Disc_2

Key Management Personnel Disclosures (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Directors and Key Management Personnel Compensation	(a) Directors and key management personnel compensation Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Short-term employee benefits 1,341,126 1,399,536 1,204,840 Long-term employee benefits 13,091 9,059 6,367 Post-employment benefits 47,611 157,001 31,558 Share-based payments 1,110,757 1,278,490 1,307,509 2,512,585 2,844,086 2,550,274
Ordinary Shares [member]
Statement [LineItems]
Summaries of All STI and LTI Performance Rights Granted Under the EIP	The numbers of shares in the company held during the year by each director of and other key management personnel of the Group, including their personally related parties, are set out below. There were no shares granted during the reporting period as compensation. On November 5, 2019, there was a 10 to 1 share consolidation. The number of shares in the fiscal years 2022, 2021 and 2020 tables below are prepared on post share consolidation basis. June 30, 2022 Balance at start of the fiscal year Received during the on exercise of Received during the exercise of options Other changes fiscal year # Balance at end of the fiscal year Ordinary shares Dr Russell Howard 750,000 250,000 — — 1,000,000 Mr Pete Meyers 1,774,395 500,000 — — 2,274,395 Mr Marc Voigt 8,847,445 — — — 8,847,445 Mr Grant Chamberlain 1,728,023 450,000 — (2,178,023 )* — Ms Lucy Turnbull — — — 3,284,126 ** 3,284,126 Ms Deanne Miller 2,963,892 600,000 — (796,587 ) 2,767,305 Dr Frédéric Triebel 6,853,764 900,000 — — 7,753,764 Total ordinary shares 22,917,519 2,700,000 — 309,516 25,927,035 ADSs — Mr Marc Voigt 45 — — — 45 Total ADSs 45 45 # Other changes during the year includes on market acquisitions and/or disposals * This change during the year represents derecognition due to the cessation of the director’s position ** This change during the year represents Ms Lucy Turnbull’s shareholding before she became director on February 25, 2022. The shareholding includes 2,981,626 302,500 June 30, 2021 Balance at fiscal year Received during the on exercise of Received during the Other Balance at fiscal year Ordinary shares Dr Russell Howard 500,000 250,000 — — 750,000 Mr Pete Meyers 1,500,758 273,637 — — 1,774,395 Mr Marc Voigt 7,647,445 1,200,000 — — 8,847,445 Mr Grant Chamberlain 1,301,369 426,654 — — 1,728,023 Ms Deanne Miller 3,003,892 600,000 — (640,000 ) 2,963,892 Dr Frédéric Triebel 5,953,764 900,000 — — 6,853,764 Total ordinary shares 19,907,228 3,650,291 — (640,000 ) 22,917,519 ADSs Mr Marc Voigt 45 45 Total ADSs 45 45 June 30, 2020 Balance at fiscal year Received during the on exercise of Received during the Other changes Balance at fiscal year Ordinary shares Dr Russell Howard 250,000 250,000 — — 500,000 Mr Pete Meyers 1,227,121 273,637 — — 1,500,758 Mr Marc Voigt 5,827,196 1,666,667 — 153,582 7,647,445 Mr Grant Chamberlain 473,931 426,653 — 400,785 1,301,369 Ms Deanne Miller 2,314,421 833,334 — (143,863 ) 3,003,892 Dr Frédéric Triebel 4,413,106 1,166,667 — 373,991 5,953,764 Total ordinary shares 14,505,775 4,616,958 — 784,495 19,907,228 ADSs Mr Marc Voigt 45 — — — 45 Total ADSs 45 — — — 45 * Other changes during the year include the shares acquired via the Entitlements Offer, on market acquisition and disposals.
Performance rights [member]
Statement [LineItems]
Summaries of All STI and LTI Performance Rights Granted Under the EIP	The number of performance rights over ordinary shares in the parent entity held during the year by each director and other members of key management personnel of the consolidated entity, including their personally related parties, is set out below. On November 5, 2019, there was a 10 to 1 share consolidation. The number of performance rights in the fisc a June 30, 2022 Balance at the fiscal year Granted Exercised Other Changes Balance at of the fiscal year Vested and Unvested Performance Rights over ordinary shares Dr. Russell Howard 250,000 339,621 (250,000 ) — 339,621 — 339,621 Mr. Pete Meyers 1,500,000 — (500,000 ) — 1,000,000 — 1,000,000 Mr. Marc Voigt 2,400,000 3,600,000 — — 6,000,000 1,200,000 4,800,000 Mr Grant Chamberlain 1,350,000 — (450,000 ) (900,000 )* — — — Ms. Deanne Miller 1,200,000 1,800,000 (600,000 ) — 2,400,000 — 2,400,000 Dr. Frédéric Triebel 1,800,000 2,700,000 (900,000 ) — 3,600,000 — 3,600,000 8,500,000 8,439,621 (2,700,000 ) (900,000 ) 13,339,621 1,200,000 12,139,621 * The change during the year represents derecognition due to the cessation of the director’s position. June 30, 2021 Balance at the fiscal year Granted Exercised Other Changes Balance at of the fiscal year Vested and Unvested Rights over ordinary shares Dr. Russell Howard 500,000 — (250,000 ) — 250,000 — 250,000 Mr. Pete Meyers 1,773,637 — (273,637 ) — 1,500,000 — 1,500,000 Mr. Marc Voigt 3,600,000 — (1,200,000 ) — 2,400,000 — 2,400,000 Mr Grant Chamberlain 426,654 1,350,000 (426,654 ) — 1,350,000 — 1,350,000 Ms. Deanne Miller 1,800,000 — (600,000 ) — 1,200,000 — 1,200,000 Dr. Frédéric Triebel 2,700,000 — (900,000 ) — 1,800,000 — 1,800,000 10,800,291 1,350,000 (3,650,291 ) — 8,500,000 — 8,500,000 June 30, 2020 Balance at Granted Exercised Other Changes Balance at fiscal year Vested and Unvested Rights over ordinary shares Dr. Russell Howard 750,000 — (250,000 ) — 500,000 — 500,000 Mr. Pete Meyers 547,274 1,500,000 (273,637 ) — 1,773,637 — 1,773,637 Mr. Marc Voigt 1,666,667 3,600,000 (1,666,667 ) — 3,600,000 — 3,600,000 Mr Grant Chamberlain 853,307 — (426,653 ) — 426,654 — 426,654 Ms. Deanne Miller 833,334 1,800,000 (833,334 ) — 1,800,000 — 1,800,000 Dr. Frédéric Triebel 1,166,667 2,700,000 (1,166,667 ) — 2,700,000 — 2,700,000 5,817,249 9,600,000 (4,616,958 ) — 10,800,291 — 10,800,291

Remuneration of Auditors (Table

Remuneration of Auditors (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Detailed Information About Auditors Remuneration	During the year the following fees were paid or payable for services provided by the auditor of the parent entity, its related practices and non-related Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Audit fees PricewaterhouseCoopers Australia Audit or review of the financial report 561,485 289,202 282,580 Other audit and assurance services in relation to regulatory filings overseas — — — Total remuneration of PricewaterhouseCoopers Australia 561,485 289,202 282,580

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Subsidiaries	The consolidated financial statements incorporate the assets, liabilities and results of the following subsidiaries in accordance with the accounting policy described in note 1: Equity holding Name of entity Country of June 30, 2022 % June 30, 2021 % Immutep U.S., Inc United States 100.00 100.00 PRR Middle East FZ LLC United Arab Emirates 100.00 100.00 Immutep GmbH Germany 100.00 100.00 Immutep Australia Pty Ltd Australia 100.00 100.00 Immutep IP Pty Ltd Australia 100.00 100.00 Immutep S.A.S. France 100.00 100.00

Reconciliation of Loss After _2

Reconciliation of Loss After Income Tax to Net Cash Used in Operating Activities (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Reconciliation of Loss After Income Tax to Net Cash Used in Operating Activities	Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Loss after income tax expense for the year (32,210,826 ) (29,902,624 ) (13,468,232 ) Adjustments for: Depreciation and amortization 2,063,462 2,070,116 2,079,639 Share based payments 1,486,841 1,702,159 1,724,282 Changes in fair value of US investor warrants (591,070 ) 8,663,013 (2,214,813 ) US warrants transaction costs — — — Unrealized gain on exchange through the profit and loss 258,296 646,630 (200,784 ) Net change in fair value of convertible note liability 324,736 1,171,959 1,146,406 Change in operating assets and liabilities: Decrease/(Increase) in current receivables (2,249,376 ) (2,830,539 ) 1,900,434 Decrease/(Increase) in other operating assets (782,505 ) (620,024 ) 243,581 Increase/(Decrease) in trade and other payables 1,435,459 1,382,362 (2,126,001 ) Increase in employee benefits 35,231 76,606 76,149 Net cash used in operating activities (30,229,752 ) (17,640,342 ) (10,839,339 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Earnings Per Share	Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Loss after income tax attributable to the owners of Immutep Limited (32,210,826 ) (29,902,624 ) (13,468,232 ) Number Number Number Weighted average number of ordinary shares used in calculating basic earnings per share 848,968,068 594,927,440 412,855,961 Weighted average number of ordinary shares used in calculating diluted earnings per share 848,968,068 594,927,440 412,855,961 Cents Cents Cents Basic earnings per share (3.79 ) (5.03 ) (3.26 ) Diluted earnings per share (3.79 ) (5.03 ) (3.26 )
Summary of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table summarizes the convertible notes, performance rights, listed options and unlisted options that were not included in the calculation of weighted average number of ordinary shares because they are anti-dilutive for the periods presented. Consolidated June 30, 2022 June 30, 2021 June 30, 2020 Unlisted options 847,600 847,600 38,174,063 Convertible notes 12,206,768 23,806,883 90,109,406 Performance rights 16,769,906 7,563,502 11,837,560 Non-executive 1,339,621 3,100,000 2,700,291 US warrants* 2,065,070 2,065,070 36,337,180

Share - Based Payment (Tables)

Share - Based Payment (Tables)	12 Months Ended
	Jun. 30, 2022
Statement [LineItems]
Summary of Total Expenses Arising From Share-based Payment Transactions	Total expenses arising from share-based payment transactions recognized during the period as part of employee benefit expense were as follows: Consolidated June 30, 2022 June 30, 2021 Employee share-based payment expense 1,486,841 1,702,159 1,486,841 1,702,159
Executive Incentive Plan [member] | Performance rights [member]
Statement [LineItems]
Summaries of Performance Rights Granted	Fiscal year ended June 30, 2022 Grant date Fair Balance at Granted Exercised Lapsed Balance at Vested and October 3, 2019 0.260 3,000,000 — (1,500,000 ) — 1,500,000 — November 1, 2019 0.280 2,400,000 — — — 2,400,000 1,200,000 January 2, 2020 0.260 1,900,000 — (500,000 ) — 1,400,000 450,000 October 2, 2020 0.235 263,502 — — — 263,502 263,502 October 1, 2021 0.550 — 206,404 — — 206,404 — November 26, 2021 0.490 — 3,600,000 — — 3,600,000 — November 26, 2021 0.490 — 4,500,000 — — 4,500,000 — November 26, 2021 0.490 — 2,900,000 — — 2,900,000 — Total 7,563,502 11,206,404 (2,000,000 ) — 16,769,906 1,913,502 Fiscal year ended June 30, 2021 Grant date Fair Balance at Granted Exercised Lapsed Balance at Vested and November 28, 2017 0.230 500,000 — (500,000 ) — — — October 2, 2018 0.470 387,560 — (387,560 ) — — — October 3, 2019 0.260 4,500,000 — (1,500,000 ) — 3,000,000 — November 1, 2019 0.280 3,600,000 — (1,200,000 ) — 2,400,000 — January 2, 2020 0.260 2,850,000 — (950,000 ) — 1,900,000 — October 2, 2020 0.235 — 263,502 — — 263,502 — Total 11,837,560 263,502 (4,537,560 ) — 7,563,502 — Fiscal year ended June 30, 2020 Grant date Fair Balance at Granted Exercised Lapsed Balance at Vested and November 17, 2017 0.240 1,666,667 — (1,666,667 ) — — — November 28, 2017 0.230 500,000 — — — 500,000 — November 29, 2017 0.230 2,000,001 — (2,000,001 ) — — — October 2, 2018 0.470 775,118 — (387,558 ) — 387,560 — October 3, 2019 0.260 — 4,500,000 — — 4,500,000 — November 1, 2019 0.280 — 3,600,000 — — 3,600,000 — January 2, 2020 0.260 — 2,850,000 — — 2,850,000 — Total 4,941,786 10,950,000 (4,054,226 ) — 11,837,560 —
Summary of STI Performance Rights Granted	The model inputs for STI performance rights granted during the fiscal year ended June 30, 2022 included: Grant date June 30 2022* November 26 2021* Share price at grant date $ 0.290 $ 0.490 Expected price volatility of the Company’s shares 75 % 105 % Expected dividend yield Nil Nil Risk-free interest rate 3.28 % 1.39 % * Tranches 2 and 3 of performance rights granted during the year ended June 30, 2022 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2022. The value will be re-assessed The model inputs for STI performance rights granted during the fiscal year ended June 30, 2021 included: Grant date October 2, Share price at grant date $ 0.235 Expected price volatility of the Company’s shares 88 % Expected dividend yield Nil Risk-free interest rate 0.12 % The model inputs for STI performance rights granted during the fiscal year ended June 30, 2020 included: Grant date October 3, November 1, January 2, Share price at grant date $ 0.260 $ 0.280 $ 0.260 Expected price volatility of the Company’s shares 61 % 63 % 59 % Expected dividend yield Nil Nil Nil Risk-free interest rate 0.61 % 0.78 % 0.88 %
Directors Incentive Plan [member] | Performance rights [member]
Statement [LineItems]
Summaries of Performance Rights Granted	2022 Grant date Type of performance right granted Fair value Balance at Granted Exercised Lapsed Balance at end of the fiscal year Vested and November 16, 2018 Director rights 0.390 250,000 — (250,000 ) — — — November 1, 2019 Director rights 0.280 1,500,000 — (500,000 ) — 1,000,000 — October 27, 2020 Director rights 0.255 1,350,000 — (450,000 ) (900,000 )* — — December 1, 2021 Director rights 0.490 — 339,621 — — 339,621 — Total 3,100,000 339,621 (1,200,000 ) (900,000 ) 1,339,621 — * The change during the year represents derecognition due to the cessation of the director. The weighted average share price on the exercising date during the financial year 2022 is $0.523. 2021 Grant date Type of Fair Balance at Granted Exercised Lapsed Balance at Vested and November 25, 2016 Director rights 0.380 273,637 — (273,637 ) — — — November 17, 2017 Director rights 0.210 426,654 — (426,654 ) — — — November 16, 2018 Director rights 0.390 500,000 — (250,000 ) — 250,000 — November 1, 2019 Director rights 0.280 1,500,000 — — — 1,500,000 — October 27, 2020 Director rights 0.255 — 1,350,000 — — 1,350,000 — Total 2,700,291 1,350,000 (950,291 ) — 3,100,000 — The weighted average share price on the exercising date during the fiscal year 2021 is $0.276. 2020 Grant date Type of Fair Balance at Granted Exercised Lapsed Balance at Vested and November 25, 2016 Director rights 0.380 547,274 — (273,637 ) — 273,637 — November 17, 2017 Director rights 0.210 853,307 — (426,653 ) — 426,654 — November 16, 2018 Director rights 0.390 750,000 — (250,000 ) — 500,000 — November 1, 2019 Director rights 0.280 — 1,500,000 — — 1,500,000 — Total 2,150,581 1,500,000 (950,290 ) — 2,700,291 —
Summary of STI Performance Rights Granted	The model inputs for STI performance rights granted during the fiscal year ended June 30, 2022 included: Grant date June 30, 2022* November 26, 2021* Share price at grant date $0.290 $0.490 Expected price volatility of the Company’s shares 75% 105% Expected dividend yield Nil Nil Risk-free interest rate 3.28% 1.39% * Tranches 2 and 3 of performance rights granted during the year ended June 30, 2022 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2022. The value will be re-assessed The model inputs for STI performance rights granted during the fiscal year ended June 30, 2021 included: Grant date October 27, 2020 Share price at grant date $ 0.255 Expected price volatility of the Company’s shares 92 % Expected dividend yield Nil Risk-free interest rate 0.14 % The model inputs for STI performance rights granted during the fiscal year ended June 30, 2020 included: Grant date November 1, 2019 Share price at grant date $0.280 Expected price volatility of the Company’s shares 63 % Expected dividend yield Nil Risk-free interest rate 0.78 %
Ridgeback Capital Investments and Trout Group LLC. [member] | Stock Option 1 [member]
Statement [LineItems]
Summaries of Options Granted	Set out below is a summary of the options granted to both parties: 2022 Grant date Expiry date Exercise Balance at start of the Number Granted Exercised Forfeited Balance at Vested and July 31, 2015 August 5, 2020 0.235 — — — — — — July 31, 2015 August 5, 2025 0.248 847,600 — — — 847,600 — October 30, 2015 October 30, 2020 0.568 — — — — — — March 7, 2016 March 7, 2021 0.398 — — — — — — Total 847,600 — — — 847,600 —

Parent Entity Information (Tabl

Parent Entity Information (Tables)	12 Months Ended
	Jun. 30, 2022
Disclosure Of Parent Entity Information [abstract]
Statement of Comprehensive Income (Loss) of Parent Entity	Statement of comprehensive income Parent June 30, 2022 June 30, 2021 June 30, 2020 Loss after income tax (30,284,020 ) (29,227,163 ) (13,482,664 ) Total comprehensive loss (30,284,020 ) (29,227,163 ) (13,482,664 )
Statement of Financial Position of Parent Entity	Statement of financial position Parent June 30, 2022 June 30, 2021 Total current assets 55,353,360 51,560,979 Total non current assets 42,570,439 25,908,877 Total assets 97,923,799 77,469,856 Total current liabilities 1,296,679 1,309,609 Total non current liabilities 2,654,636 4,314,029 Total liabilities 3,951,315 5,623,638 Equity — Contributed equity 367,407,757 313,422,305 — Reserves 28,752,813 34,845,815 — Accumulated losses (302,188,086 ) (276,421,902 ) Total equity 93,972,484 71,846,218

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Summary of Depreciation on Other Assets Estimated Useful Lives (Detail)	12 Months Ended
	Jun. 30, 2022
Computers [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	3 years
Bottom of Range [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	3 years
Bottom of Range [member] | Furniture [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	3 years
Top of Range [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	5 years
Top of Range [member] | Furniture [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Jun. 30, 2022 AUD ($)
Disclosure of detailed information about leases asset in right of use assets [line items]
Expense relating to short-term leases for which recognition exemption has been used	$ 2,376
Expense relating to leases of low-value assets for which recognition exemption has been used	$ 9,518
Bottom of range [member]
Disclosure of detailed information about leases asset in right of use assets [line items]
Rental Contracts Period	1 year
Extention Option Rental Contracts Period	3 months
Top of range [member]
Disclosure of detailed information about leases asset in right of use assets [line items]
Rental Contracts Period	3 years
Extention Option Rental Contracts Period	1 year
Lease Classification Threshold Amount	$ 12,000

Financial Risk Management - Sum

Financial Risk Management - Summary of Exposure to Foreign Currency Risk (Detail)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 EUR (€)	Jun. 30, 2022 AUD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2021 EUR (€)	Jun. 30, 2021 AUD ($)
Disclosure Of Effect Of Changes In Foreign Exchange Rates Explanatory [line items]
Cash in bank			$ 79,693,054			$ 51,845,320
Currency Risk [member]
Disclosure Of Effect Of Changes In Foreign Exchange Rates Explanatory [line items]
Cash in bank	$ 11,897,759	€ 42,964,345		$ 14,016,277	€ 14,320,386
Trade and other receivables	15,568	4,094,262		49,880	4,312,691
Trade and other payables	$ (1,068,539)	€ (1,717,675)		$ (690,847)	€ (663,196)

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure of detailed information about financial instruments [line items]
Deposits at call	$ 79,995,129	$ 60,593,191	$ 26,322,047	$ 16,567,982
Financial instruments	0
Liquidity Risk [member]
Disclosure of detailed information about financial instruments [line items]
Deposits at call	79,995,129	60,127,906
Ten Percentage Adjustment [member] | Currency Risk [member] | Australian Dollar Versus US Dollar [member]
Disclosure of detailed information about financial instruments [line items]
Effect of 10% exchange rate movements on post-tax loss	$ 1,084,479	1,337,531
Description of risk	Based on the financial assets and liabilities held at June 30, 2022, had the Australian dollar weakened/ strengthened by 10% against the US dollar with all other variables held constant, the Group’s post-tax loss for the year would have been $1,084,479 lower/ /$1,084,479 higher (2021 – $1,337,531 lower/$1,337,531 higher).
Ten Percentage Adjustment [member] | Currency Risk [member] | Australian Dollar Versus Euro [member]
Disclosure of detailed information about financial instruments [line items]
Effect of 10% exchange rate movements on post-tax loss	$ 4,534,092	$ 1,796,988
Description of risk	Based on the financial instruments held at June 30, 2022, had the Australian dollar weakened/ strengthened by 10% against the Euro with all other variables held constant, the Group’s post-tax loss for the year would have been $4,534,092 lower/ /$4,534,092 higher (2021 – $1,796,988 lower/$1,796,988 higher), mainly as a result of foreign exchange gains/losses on translation of Euro denominated financial instruments. Any changes in post-tax loss will have an equivalent change to equity.

Financial Risk Management - S_2

Financial Risk Management - Summary of Credit Quality of Cash and Cash Equivalents and Receivables (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Reasonably Possible Changes To Actuarial Assumptions [line items]
Cash at bank and short-term bank deposits excluding restricted cash Minimum rating of A	$ 79,995,129	$ 60,593,191	$ 26,322,047	$ 16,567,982
External Credit A Grades [member]
Disclosure Of Reasonably Possible Changes To Actuarial Assumptions [line items]
Cash at bank and short-term bank deposits excluding restricted cash Minimum rating of A	$ 79,995,129	$ 60,127,906

Financial Risk Management - S_3

Financial Risk Management - Summary of Contractual Undiscounted Cash Flows (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables	$ 5,752,188	$ 4,781,729
Convertible note liability (refer note 16)	2,234,510	4,469,019
Lease liability	287,216	293,460
Non-Derivatives	8,273,914	9,544,208
Less Than Twelve Months [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables	5,752,188	4,781,729
Lease liability	178,510	215,005
Non-Derivatives	5,930,698	4,996,734
Between 1 and 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Convertible note liability (refer note 16)	2,234,510	4,469,019
Lease liability	108,706	78,455
Non-Derivatives	2,343,216	4,547,474
More than 5 Years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Lease liability	0	0
Non-Derivatives	0
Carrying Amount (Assets/Liabilities) [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables	5,752,188	4,781,729
Convertible note liability (refer note 16)	1,452,950	2,526,870
Lease liability	280,869	288,307
Non-Derivatives	$ 7,486,007	$ 7,596,906

Financial Risk Management - S_4

Financial Risk Management - Summary of Financial Assets and Financial Liabilities Measured and Recognized at Fair Value (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Liabilities
Warrant liability	$ 0	$ 722,966
Recurring Fair Value Measurement [member]
Liabilities
Convertible note liability	1,452,950	2,526,870
Warrant liability	131,896	722,966
Total liabilities	1,584,846	3,249,836
Level 2 [member] | Recurring Fair Value Measurement [member]
Liabilities
Warrant liability	131,896	722,966
Total liabilities	131,896	722,966
Level 3 [member] | Recurring Fair Value Measurement [member]
Liabilities
Convertible note liability	1,452,950	2,526,870
Total liabilities	$ 1,452,950	$ 2,526,870

Financial Risk Management - S_5

Financial Risk Management - Summary of Valuation Inputs and Relationships to Fair Value (Detail)	Jun. 30, 2022 AUD ($)
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Face Value	$ 1
Convertible Notes [member] | Level 3 [member]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Convertible note	1,452,950
Face Value	$ 1,718,854
Interest Rate of Note	0.03
Convertible Notes [member] | Level 3 [member] | Adjustment to mid-market consensus price, measurement input [member]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Interest Rate of Note	0.15

Critical Accounting Judgement_2

Critical Accounting Judgements, Estimates And Assumptions - Additional Information (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure of changes in accounting estimates [line items]
Cash and cash equivalents	$ 79,995,129	$ 60,593,191	$ 26,322,047	$ 16,567,982

Segment Reporting - Disclosure

Segment Reporting - Disclosure of Operating Segment Information (Detail) - AUD ($)		12 Months Ended
		Jun. 30, 2022		Jun. 30, 2021	Jun. 30, 2020
Revenue
License revenue		$ 170,369	[1]	$ 0	$ 7,486,444	[1]
Other income
Research material sales		84,018		312,841	279,805
Grant income		4,459,974		3,549,965	5,973,034
Net gain on fair value movement of warrants		591,070		(8,663,013)	2,214,813
Net gain on foreign exchange		1,228,122		0	346,331
Interest income		224,520		105,327	199,541
Total revenue and other income		6,758,073		3,968,133	16,499,968
Segment Result		(32,210,792)		(29,902,591)	(13,468,195)
Profit/(loss) before income tax expense		(32,210,792)		(29,902,591)	(13,468,195)
Income tax expense	[2]	(34)		(33)	(37)
Loss after income tax expense		(32,210,826)		(29,902,624)	(13,468,232)
Total segment assets		102,169,550		82,030,533	46,597,252
Total segment liabilities		8,092,184		8,758,922	13,297,907
Immunotherapy [Member]
Revenue
License revenue	[1]	170,369			7,486,444
Other income
Research material sales		84,018		312,841	279,805
Grant income		4,459,974		3,549,965	5,973,034
Total revenue and other income		4,714,361		3,862,806	13,739,283
Segment Result		(33,929,768)		(19,665,904)	(15,082,474)
Profit/(loss) before income tax expense		(33,929,768)		(19,665,904)	(15,082,474)
Total segment assets		102,169,550		82,030,533	46,597,252
Total segment liabilities		8,092,184		8,758,922	13,297,907
Unallocated [member]
Other income
Net gain on fair value movement of warrants		591,070			2,214,813
Net gain on foreign exchange		1,228,122			346,331
Interest income		224,520		105,327	199,541
Total revenue and other income		2,043,712		105,327	2,760,685
Segment Result		1,718,976		(10,236,687)	1,614,279
Profit/(loss) before income tax expense		$ 1,718,976		$ (10,236,687)	$ 1,614,279
[1]Licensing revenue relates mainly of GSK milestone payment of GBP 4.0 million (A$7.5 million) received in fiscal year 2020 related to the first patient being dosed in GSK’s Phase II clinical trial evaluating GSK2831781 in ulcerative colitis.[2]Income tax expense relates to tax payable for the Immutep subsidiary in the United States.

Segment Reporting - Disclosur_2

Segment Reporting - Disclosure of Operating Segment Information (Detail) (Parenthetical) - Jun. 30, 2020 £ in Millions, $ in Millions	GBP (£)	AUD ($)
Glaxo Smith Kline (GSK) [member]
Disclosure of operating segments [line items]
Milestone payment	£ 4	$ 7.5

Expenses - Disclosure of Expens

Expenses - Disclosure of Expenses (Detail) - AUD ($)		12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Breakdown of expenses by nature
Research and development	[1]	$ 25,337,538	$ 12,020,714	$ 15,572,040
Employee benefits expenses		4,966,304	3,856,038	3,903,194
Amortisation of Intellectual property		1,814,199	1,866,067	1,930,376
Employee share-based payment expenses		1,486,841	1,702,159	1,724,282
Intellectual property management		814,133	759,041	2,386,424
Auditor's remuneration		561,485	289,202	282,580
Depreciation		249,276	204,049	149,263
Other administrative expenses		3,321,923	2,821,615	2,863,141
Total Research & Development and Corporate & administrative expenses		$ 38,551,699	$ 23,518,885	$ 28,811,300
[1]Research and development expense consists of expenditure incurred with third party vendors mainly related to contract research and contract manufacturing activities.

Income Tax Expense - Disclosure

Income Tax Expense - Disclosure of Income Tax Expense Benefit (Detail) - AUD ($)		12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Current tax
Current tax on profits for the fiscal year		$ 34	$ 33	$ 37
Total current tax expense		34	33	37
Deferred income tax
Decrease in deferred tax assets		244,144	358,825	567,473
Decrease in deferred tax liabilities		(244,144)	(358,825)	(567,473)
Total deferred tax (benefit)/expense		0	0	0
Income tax expense	[1]	$ 34	$ 33	$ 37
[1]Income tax expense relates to tax payable for the Immutep subsidiary in the United States.

Income Tax Expense - Disclosu_2

Income Tax Expense - Disclosure of Reconciliation of Income Tax Expense to Prima Facie Tax Payable (Detail) - AUD ($)		12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Loss before income tax expense		$ (32,210,792)	$ (29,902,591)	$ (13,468,195)
Tax at the Australian tax rate of 25% (2021:26% )		(8,052,698)	(7,774,674)	(3,703,754)
Tax effect amounts which are not deductible/(taxable) in calculating taxable income:
Non-deductible share based payments		371,710	464,324	443,956
Other non-deductible expenses		1,485,059	1,239,756	436,396
Non-assessable income		(783,318)	(541,122)	(442,580)
Capital listing fee		(368,398)	(259,458)	(192,741)
Adjustment of current tax for prior period		148,303	0	0
Difference in overseas tax rates	[1]	4,118,372	2,132,187	1,817,387
Income tax expense before adjustment		(3,080,970)	(4,738,987)	(1,641,336)
Net adjustment to deferred tax assets and liabilities for tax losses and temporary differences not recognized		3,080,936	4,738,954	1,641,299
Income tax expense	[2]	$ 34	$ 33	$ 37
[1]Difference in overseas tax rate is largely as a result of the corporate income tax rate of 10% applicable to the Immutep subsidiary in France for fiscal year 2022 and 2021.[2]Income tax expense relates to tax payable for the Immutep subsidiary in the United States.

Income Tax Expense - Disclosu_3

Income Tax Expense - Disclosure of Reconciliation of Income Tax Expense to Prima Facie Tax Payable (Parenthetical) (Detail)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Australia [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Corporate income tax rate	25%	26%
France [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Corporate income tax rate		10%	10%

Income Tax Expense - Disclosu_4

Income Tax Expense - Disclosure of Deferred Tax Assets Liability Adjustments (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Deferred tax assets for tax losses not recognised comprises:
Carried forward tax losses benefit	$ 206,764,587	$ 195,098,009	$ 176,871,263
Total deferred tax assets for tax losses not recognized	$ 43,688,958	$ 43,593,823	$ 38,171,321

Income Tax Expense - Additional

Income Tax Expense - Additional Information (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Deferred Tax Assets And Liabilities [line Items]
Cumulative tax losses	$ 206,764,587	$ 195,098,009

Cash and Cash Equivalents - Dis

Cash and Cash Equivalents - Disclosure of Cash and Cash Equivalents (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure of cash and cash equivalents [line items]
Cash on hand	$ 74	$ 285
Cash at bank	79,693,054	51,845,320
Restricted cash		465,000
Cash on deposit	302,001	8,282,586
Cash and cash equivalents	$ 79,995,129	$ 60,593,191	$ 26,322,047	$ 16,567,982

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of cash and cash equivalents [line items]
Restricted cash		$ 465,000
Bottom of Range [member]
Disclosure of cash and cash equivalents [line items]
Interest rate	0%	0%
Top of Range [member]
Disclosure of cash and cash equivalents [line items]
Interest rate	1.15%	0.40%

Current Receivables - Disclosur

Current Receivables - Disclosure of Current Receivables (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of trade and other receivables [line items]
GST and VAT receivables	$ 2,088,394	$ 775,400
Receivable for grant income	6,267,855	5,297,521
Accounts receivables	17,358	51,310
Current receivables	$ 8,373,607	$ 6,124,231

Other Current Assets - Disclosu

Other Current Assets - Disclosure of Other Current Assets (Detail) - AUD ($)		Jun. 30, 2022	Jun. 30, 2021
Prepaid expenses and other current assets [line Items]
Prepayments	[1]	$ 2,377,901	$ 1,663,213
Security deposit		65,060	38,577
Accrued interest		43	179
Other current assets		$ 2,443,004	$ 1,701,969
[1]Prepayments are largely in relation to the prepaid insurance and deposits paid to organizations involved in the clinical trials.

Other Non-Current Assets - Disc

Other Non-Current Assets - Disclosure of Other Noncurrent Assets (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Other Noncurrent Assets [Abstract]
Prepayments	$ 495,660	$ 454,190
Other non-current assets	$ 495,660	$ 454,190

Non-Current Assets - Plant an_3

Non-Current Assets - Plant and Equipment - Disclosure of Non-Current Assets - Plant and Equipment (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	$ 40,891	$ 49,356
Exchange differences	(1,016)	(1,391)
Additions	22,914	15,601
Disposals	0	0
Depreciation charge	(24,856)	(22,675)
Closing net book amount	37,933	40,891
Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	15,921	24,469
Exchange differences	(504)	(737)
Additions	2,343	552
Disposals	0	0
Depreciation charge	(7,703)	(8,363)
Closing net book amount	10,057	15,921
Computers [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	22,160	17,117
Exchange differences	(458)	(207)
Additions	14,671	15,049
Disposals	0	0
Depreciation charge	(14,112)	(9,799)
Closing net book amount	22,261	22,160
Furniture and Fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	2,810	7,770
Exchange differences	(54)	(447)
Additions	5,900	0
Disposals	0	0
Depreciation charge	(3,041)	(4,513)
Closing net book amount	5,615	2,810
Cost or Fair Value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	670,498	665,868
Closing net book amount	670,926	670,498
Cost or Fair Value [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	549,961	557,872
Closing net book amount	535,749	549,961
Cost or Fair Value [member] | Computers [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	98,985	85,738
Closing net book amount	108,827	98,985
Cost or Fair Value [member] | Furniture and Fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	21,552	22,258
Closing net book amount	26,350	21,552
Accumulated Amortization and Impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	(629,607)	(616,512)
Closing net book amount	(632,993)	(629,607)
Accumulated Amortization and Impairment [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	(534,040)	(533,403)
Closing net book amount	(525,692)	(534,040)
Accumulated Amortization and Impairment [member] | Computers [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	(76,825)	(68,621)
Closing net book amount	(86,566)	(76,825)
Accumulated Amortization and Impairment [member] | Furniture and Fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Opening net book amount	(18,742)	(14,488)
Closing net book amount	$ (20,735)	$ (18,742)

Non-Current Assets - Intangib_3

Non-Current Assets - Intangibles - Disclosure of Non-Current Assets - Intangibles (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of detailed information about intangible assets [line items]
Net book amount	$ 12,847,248	$ 15,194,807
Exchange difference	(478,979)	(481,492)
Amortization charge	(1,814,199)	(1,866,067)
Closing net book amount	10,554,070	12,847,248
Cost or Fair Value [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	26,905,735	27,756,235
Closing net book amount	25,889,997	26,905,735
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	(14,058,487)	(12,561,428)
Closing net book amount	(15,335,927)	(14,058,487)
Patents 1 [member] | Cost or Fair Value [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	1,915,671	1,915,671
Closing net book amount	1,915,671	1,915,671
Patents 1 [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	(1,915,671)	(1,915,671)
Closing net book amount	(1,915,671)	(1,915,671)
Intellectual Property Assets [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	12,737,286	15,084,845
Exchange difference	(478,979)	(481,492)
Amortization charge	(1,814,199)	(1,866,067)
Closing net book amount	10,444,108	12,737,286
Intellectual Property Assets [member] | Cost or Fair Value [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	24,880,102	25,730,602
Closing net book amount	23,864,364	24,880,102
Intellectual Property Assets [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	(12,142,816)	(10,645,757)
Closing net book amount	(13,420,256)	(12,142,816)
Goodwill [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	109,962	109,962
Closing net book amount	109,962	109,962
Goodwill [member] | Cost or Fair Value [member]
Disclosure of detailed information about intangible assets [line items]
Net book amount	109,962	109,962
Closing net book amount	$ 109,962	$ 109,962

Non-current Assets - Intangib_4

Non-current Assets - Intangibles - Additional Information (Detail)	12 Months Ended
	Jun. 30, 2022
Patents, Trademark and License [member] | Bottom of Range [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets useful life	13 years
Patents, Trademark and License [member] | Top of Range [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets useful life	21 years
Intellectual Property Assets [member] | Bottom of Range [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets useful life	13 years
Intellectual Property Assets [member] | Top of Range [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets useful life	14 years

Deferred Tax Balances - Deferre

Deferred Tax Balances - Deferred Tax Assets (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Set-off of deferred tax liabilities pursuant to set-off provisions	$ (1,044,422)	$ (1,288,566)
Net deferred tax liabilities	0	0
Employee Benefits [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax assets	71,205	63,507
Accruals [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax assets	202,824	125,814
Unrealized foreign exchange gains (losses) [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax assets	342,222	321,363
Tax Losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax assets	$ 428,171	$ 777,882

Deferred Tax Balances - Defer_2

Deferred Tax Balances - Deferred Tax Liabilities (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax liabilities	$ 1,044,422	$ 1,288,566
Set-off of deferred tax liabilities pursuant to set-off provisions	(1,044,422)	(1,288,566)
Net deferred tax liabilities	0	0
Intangible assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax liabilities	1,044,411	1,273,729
Unrealized exchange gain [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax liabilities	0	14,790
Accrued income [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred tax liabilities	$ 11	$ 47

Deferred Tax Balances - Movemen

Deferred Tax Balances - Movements in Deferred Tax Balances (Detail)	12 Months Ended
	Jun. 30, 2022 AUD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax movement beginning balance	$ 0
(Charged)/credited - to profit or loss	0
Deferred tax movement ending balance	0
Deferred Tax Asset [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax movement beginning balance	1,288,566
(Charged)/credited - to profit or loss	(244,144)
Deferred tax movement ending balance	1,044,422
Deferred Tax Liability [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax movement beginning balance	(1,288,566)
(Charged)/credited - to profit or loss	244,144
Deferred tax movement ending balance	$ (1,044,422)

Current Liabilites - Trade an_2

Current Liabilites - Trade and Other Payables (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of trade and other payables [line Items]
Trade payables	$ 2,866,144	$ 1,824,901
Other payables and accruals	2,886,044	2,956,828
Total trade and Other current payables	$ 5,752,188	$ 4,781,729

Non-Current Liabilities - US _3

Non-Current Liabilities - US Warrant Liability - Schedule of US Warrant Non-Current Liabilities (Detail) $ / shares in Units, $ in Millions	12 Months Ended
	Jun. 30, 2022 AUD ($)	Jun. 30, 2021 AUD ($) shares	Jun. 30, 2021 USD ($) $ / shares	Jun. 30, 2020 AUD ($)
Disclosure of detailed information about warrant liability [line items]
Changes in fair value of US investor warrants	$ (591,070)	$ 8,663,013		$ (2,214,813)
Warrants exercised | shares		3,427,211
Exercise price of warrants | $ / shares			$ 2.49
Immutep received cash payment		$ 11,300,000	$ 8.5
Warrants remain unexercised at the reporting date | shares		206,507
Warrants, expiration period	Jan. 05, 2023
July Two Thousand Seventeen Issued Warrants [member]
Disclosure of detailed information about warrant liability [line items]
Warrants fair value, Beginning balance	$ 722,966	$ 949,600
Exercising of warrants		(8,889,647)
Changes in fair value of US investor warrants	(591,070)	8,663,013
Warrants fair value, Ending balance	131,896	$ 722,966		$ 949,600
July Two Thousand Seventeen Exercise Of Warrants [member]
Disclosure of detailed information about warrant liability [line items]
Exercising of warrants	$ 0

Non Current Liabilities - US Wa

Non Current Liabilities - US Warrant Liability - Additional Information (Detail)			1 Months Ended				12 Months Ended
	Dec. 31, 2020 $ / shares shares	May 11, 2015 AUD ($)	Dec. 31, 2018 $ / shares shares	Dec. 31, 2018 AUD ($) shares	Jul. 31, 2017 $ / shares shares	Jul. 31, 2017 AUD ($) shares	Jun. 30, 2022	Jun. 30, 2021 $ / shares shares	Aug. 04, 2020 $ / shares	Nov. 30, 2019 $ / shares	Nov. 05, 2019
Disclosure of detailed information about borrowings [line items]
Proceeds from issuance of American Depositary Shares and warrants | $		$ 13,750,828		$ 7,328,509		$ 6,561,765
Exercise price of warrants | $ / shares								$ 2.49
Warrants, expiration period							Jan. 05, 2023
Share consolidation ratio										1
Ratio of shares to american depository receipts											100
Exercise price | $ / shares									$ 0.235
Warrants exercised								3,427,211
Warrants remain unexercised at the reporting date								206,507
American Depository Shares [member]
Disclosure of detailed information about borrowings [line items]
Exercise price | $ / shares										$ 2.49
American Depository Shares [member] | Ratio Two [Member]
Disclosure of detailed information about borrowings [line items]
Ratio of shares to american depository receipts											10
American Depository Shares [member] | Concurrent Private Placement [member]
Disclosure of detailed information about borrowings [line items]
Number of shares issued			2,080,000	2,080,000	1,973,451	1,973,451
Exercise price of warrants | $ / shares	$ 2.49		$ 2.5		$ 2.5			$ 2.49
Warrants, expiration period				Feb. 12, 2022		Jan. 05, 2023
Warrants exercised	2,080,000							1,347,211
American Depository Shares [member] | Concurrent Private Placement [member] | Twelve February Two Thousand Twenty Two [Member]
Disclosure of detailed information about borrowings [line items]
Warrants remain unexercised at the reporting date								0
American Depository Shares [member] | Concurrent Private Placement [member] | Five January Two Thousand Twenty Three [Member]
Disclosure of detailed information about borrowings [line items]
Warrants remain unexercised at the reporting date								206,507

Non Current Liabilities - US _2

Non Current Liabilities - US Warrant Liability - Summary of Fair Value of Warrants (Detail) - US Warrants [member] - July Two Thousand Seventeen Exercise Of Warrants [member]	1 Months Ended		6 Months Ended	12 Months Ended
	Jul. 31, 2017 AUD ($) $ / shares shares	Jul. 31, 2017 AUD ($) $ / shares shares	Dec. 31, 2018	Jun. 30, 2022 AUD ($) $ / shares shares	Jun. 30, 2022 AUD ($) $ / shares shares
Disclosure of detailed information about borrowings [line items]
Historic volatility			58%	100.43%	100.43%
Exercise price	$ 2.5			$ 2.49
Share price	2.17			$ 2.03
Risk-free interest rate			1.93%	2.44%	2.44%
Dividend yield			0%	0%	0%
Fair value per warrant | (per share)	$ 1.0716	$ 1.3962		$ 0.44	$ 0.6387
Fair value | $	$ 2,755,375	$ 2,755,375		$ 131,896	$ 131,896
Number of shares issued | shares	1,973,251	1,973,251		206,507	206,507

Non Current Liabilities - Conve

Non Current Liabilities - Convertible Note - Summary of Convertible Note (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure of detailed information about borrowings [line items]
Convertible note at fair value at beginning of reporting period	$ 2,526,870
Net change in fair value	324,736	$ 1,171,959	$ 1,146,406
Transfer to contributed equity on conversion of Convertible Notes	(1,166,412)	(6,998,472)
Transfer to accumulated losses on conversion of Convertible Notes	(4,012,560)	(24,075,358)
Convertible note at fair value at end of reporting period	1,452,950	2,526,870
Convertible Note at Fair Value [member]
Disclosure of detailed information about borrowings [line items]
Convertible note at fair value at beginning of reporting period	2,526,870	8,789,113
Net change in fair value	324,736	1,171,959
Transfer to contributed equity on conversion of Convertible Notes	(893,379)	(5,094,465)
Transfer to accumulated losses on conversion of Convertible Notes	(505,277)	(2,339,737)
Convertible note at fair value at end of reporting period	$ 1,452,950	$ 2,526,870	$ 8,789,113

Non Current Liabilities - Con_2

Non Current Liabilities - Convertible Note - Additional Information (Detail) - AUD ($)		1 Months Ended			3 Months Ended	12 Months Ended
	May 11, 2015	Mar. 31, 2022	Dec. 31, 2018	Jul. 31, 2017	Jun. 30, 2021	Jun. 30, 2022	Aug. 04, 2020	Nov. 30, 2019	Jun. 30, 2016
Disclosure of detailed information about borrowings [line items]
Proceeds from Issuance of warrants and convertible notes	$ 13,750,828		$ 7,328,509	$ 6,561,765
Convertible Notes issued						$ 13,750,828
Convertible Notes, Face value						$ 1
Convertible notes exercise price						$ 0.17
Interest rate						3%
Number of shares each note is converted						50
Discount rate									15%
Exercise price							$ 0.235
Percentage of convertible notes converted to ordinary shares		12.50%			75%
Percentage of convertible notes converted to ordinary shares in three issuances					25%
Percentage of original convertible notes balance remain outstanding					12.50%
Number of warrants lapsed unexercised							37,144,524
Number of shares converted into ordinary shares						12,206,768
Conversion notes, notional amount subject to conversion						$ 2,075,151
Restated Warants Issue After Share Consolidation [member]
Disclosure of detailed information about borrowings [line items]
Convertible Notes, Face value						$ 0.17
Present Value of the Contractual Cash Flows [member]
Disclosure of detailed information about borrowings [line items]
Component of convertible note was initially recorded at fair value									$ 4,400,000
Warrants Exercise Price One [member]
Disclosure of detailed information about borrowings [line items]
Warrants granted to Ridgeback						8,475,995
Exercise price						$ 0.025
Warrants Exercise Price Two [member]
Disclosure of detailed information about borrowings [line items]
Warrants granted to Ridgeback						371,445,231
Exercise price						$ 0.0237
Restated Warrants Exercise Price One [member] | Restated Warants Issue After Share Consolidation [member]
Disclosure of detailed information about borrowings [line items]
Warrants granted to Ridgeback								847,600
Exercise price								$ 0.248
Restated Warrants Exercise Price Two [member] | Restated Warants Issue After Share Consolidation [member]
Disclosure of detailed information about borrowings [line items]
Warrants granted to Ridgeback								37,144,524
Exercise price								$ 0.235

Non Current Liabilities - Con_3

Non Current Liabilities - Convertible Note - Summary of Assumptions Which were Based on Market Conditions that Existed at Grant Date (Detail) - Convertible Notes [member]	12 Months Ended
	Jun. 30, 2022 $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price	$ 0.051
Dividend yield	0%
Historical volatility for shares, measurement input [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Historic volatility, %	85
Interest rate, measurement input [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Historic volatility, %	15
Australian Government Securities Yields [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free interest rate	2.734%

Non Current Liabilities - Con_4

Non Current Liabilities - Convertible Note - Summary of Fair Value of Convertible Notes (Detail)	Jun. 30, 2022 AUD ($)
Note - Liability [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value at issuance	$ 4,419,531
Fair value movements	5,866,277
Conversion to ordinary shares	(8,832,858)
Fair value of convertible notes	1,452,950
Conversion Feature - Equity [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value at issuance	41,431,774
Conversion to ordinary shares	(36,252,802)
Fair value of convertible notes	$ 5,178,972

Current Liabilities - Employe_3

Current Liabilities - Employee Benefits - Summary of Detailed Information of Employee Benefits Current Liabilities (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of defined benefit plans [line items]
Employee benefits	$ 357,029	$ 350,135
Annual Leave [member]
Disclosure of defined benefit plans [line items]
Employee benefits	$ 357,029	$ 350,135

Non Current Liabilities - Emp_3

Non Current Liabilities - Employee Benefits - Summary of Detailed Information of Employee Benefits Non Current Liabilities (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of defined benefit plans [line items]
Employee benefits	$ 117,252	$ 88,915
Long Service Leave [member]
Disclosure of defined benefit plans [line items]
Employee benefits	108,140	85,448
Provision For Retirement Payment [Member]
Disclosure of defined benefit plans [line items]
Employee benefits	$ 9,112	$ 3,467

Leases - Summary of Lease Asset

Leases - Summary of Lease Asset and Liability (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure of fair value measurement of assets [line items]
Right-of-use Assets	$ 270,147	$ 268,813	$ 201,215
Buildings [member]
Disclosure of fair value measurement of assets [line items]
Right-of-use Assets	$ 270,147	$ 268,813

Leases - Summary of Aging of Le

Leases - Summary of Aging of Lease Liabilities (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Presentation of leases for lessee [abstract]
Current	$ 173,377	$ 208,194
Non-current	107,492	80,113
Balance at June 30, 2022	$ 280,869	$ 288,307	$ 262,383

Leases - Summary of Recognised

Leases - Summary of Recognised ROU Assets (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Statement [line items]
Initial value of ROU asset recognised				$ 336,090
Less: lease incentives				$ (12,215)
Net ROU asset recognised under AASB 16 (IFRS 16)	$ 268,813	$ 201,215
Lease addition and modification for the financial year	306,667
Lease Disposal On Right Of Use Assets	(74,782)
Depreciation for the fiscal year	(224,406)	(181,374)	$ (126,712)
Foreign exchange differences	(6,145)	(5,489)	4,052
Closing balance of ROU asset	$ 270,147	268,813	201,215
ROU asset recognised under AASB 16
Statement [line items]
Net ROU asset recognised under AASB 16 (IFRS 16)			$ 323,875
Lease addition and modification for the financial year		$ 254,461

Leases - Summary of Movement of

Leases - Summary of Movement of Lease Liabilities (Detail) - AUD ($)		12 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Presentation of leases for lessee [abstract]
Opening Balance		$ 288,307	$ 262,383
Lease additions and modifications		292,126	248,063
Interest charged for the year		10,462	13,382
Disposals		(76,123)	0
Interest expense paid for the year	[1]	(222,536)	(214,378)	$ (77,541)
Interest paid for the year		(9,712)	(13,154)
Foreign exchange adjustments		(1,655)	(7,989)
Closing Balance		$ 280,869	$ 288,307	$ 262,383
[1]Non-cash investing and financing activities relate mainly to the following: •Fair value movement of convertible notes disclosed in Note 16 to the financial statements. •Fair value movement of warrant liability disclosed in Note 15 to the financial statements. •Exercise of vested performance rights for no cash consideration disclosed in Note 21 to the financial statements.

Leases - Summary of Maturity An

Leases - Summary of Maturity Analysis of Lease Liabilities (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure Of Maturity Analysis Of Lease Liabilities [Line Items]
Gross lease liabilities	$ 287,216	$ 293,460
Lease liabilities	280,869	288,307	$ 262,383
Less than one year [member]
Disclosure Of Maturity Analysis Of Lease Liabilities [Line Items]
Gross lease liabilities	178,510	215,005
Later than one year and not later than two years [member]
Disclosure Of Maturity Analysis Of Lease Liabilities [Line Items]
Gross lease liabilities	108,706	78,455
Later than two years and not later than five years [member]
Disclosure Of Maturity Analysis Of Lease Liabilities [Line Items]
Gross lease liabilities	0	0
More than 5 Years [member]
Disclosure Of Maturity Analysis Of Lease Liabilities [Line Items]
Gross lease liabilities	$ 0	$ 0

Contributed Equity - Summary of

Contributed Equity - Summary of Contributed Equity (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of classes of share capital [line items]
Contributed equity	$ 367,407,757	$ 313,422,305
Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Contributed equity	357,745,803	303,760,351
Options over ordinary sharesv - Listed [Member]
Disclosure of classes of share capital [line items]
Contributed equity	$ 9,661,954	$ 9,661,954

Contributed Equity - Summary _2

Contributed Equity - Summary of Ordinary Shares (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure of classes of share capital [line items]
At the beginning of reporting period, amount	$ 73,271,611	$ 33,299,345	$ 24,387,716
Transaction costs relating to share issues, amount	51,053,411	41,172,232	20,555,622
Exercise of warrants, amount (Shares issued during the year)		20,146,716
At reporting date, amount	$ 94,077,366	$ 73,271,611	$ 33,299,345
Ordinary Shares [member]
Disclosure of classes of share capital [line items]
At the beginning of reporting period, shares	748,152,935	487,630,938
Exercise of performance rights, shares (post share consolidation)	3,200,000	5,487,851
Shares issued during the year, shares (post share consolidation)	102,769,866	149,630,586
Conversion of convertible notes, shares (shares issued during the period)	12,117,014	71,131,450
Exercise of warrants, share (Shares issued during the year)		34,272,110
At reporting date, shares	866,239,815	748,152,935	487,630,938
At the beginning of reporting period, amount	$ 303,760,351	$ 233,328,553
Transaction costs relating to share issues, amount	(2,386,919)	(2,135,000)
Exercise of performance rights, amount (post share consolidation)	872,250	1,571,294
Shares issued during the year, amount (post share consolidation)	53,440,330	43,307,232
Conversion of convertible notes, amount (shares issued during the period)	2,059,791	12,092,937
Exercise of warrants, amount (Shares issued during the year)		15,604,694
Transaction costs relating to exercise of warrants		(9,359)
At reporting date, amount	$ 357,745,803	$ 303,760,351	$ 233,328,553

Contributed Equity - Summary _3

Contributed Equity - Summary of Shares Issued (Detail)		12 Months Ended
		Jun. 30, 2022 AUD ($) shares	Jun. 30, 2022 AUD ($) $ / shares shares	Jun. 30, 2021 AUD ($) $ / shares shares
Disclosure of classes of share capital [line items]
Issued capital		$ 367,407,757	$ 367,407,757	$ 313,422,305
Exercise of warrants				$ 20,146,716
Issued Equity [member]
Disclosure of classes of share capital [line items]
Number of shares issued | shares		118,086,880	118,086,880	260,521,997
Issued capital		$ 56,372,371	$ 56,372,371	$ 72,576,157
Exercise of warrants				$ 15,595,335
Issued Equity [member] | 0.24 Issue Price [member]
Disclosure of classes of share capital [line items]
Share placement | shares				123,216,687
Share placement | $ / shares				$ 0.24
Share placement				$ 29,572,005
Issued Equity [member] | 0.52 Issue Price [member]
Disclosure of classes of share capital [line items]
Shares issued under Securities Purchase Plan | shares		13,799,149
Share placement | shares		88,970,717		26,413,899
Issue price of shares issued under securities purchase Plan | $ / shares			$ 0.52
Share placement | (per share)			0.52	$ 0.52
Share placement		$ 46,264,773		$ 13,735,227
Shares issued under Securities Purchase Plan		$ 7,175,557
Issued Equity [member] | 0.29 Issue Price [member]
Disclosure of classes of share capital [line items]
Performance rights exercised pre-share consolidation | shares	[1]			5,487,851
Performance rights exercised pre share consolidation | $ / shares	[1]			$ 0.29
Performance rights exercised pre share consolidation	[1]			$ 1,571,294
Issued Equity [member] | 0.17 Issue Price [member]
Disclosure of classes of share capital [line items]
Convertible notes exercised shares | shares		12,117,014		71,131,450
Convertible notes exercise price per share | (per share)			0.17	$ 0.17
Convertible notes exercised value		$ 2,059,791		$ 12,092,937
Issued Equity [member] | 0.46 Issue Price [member]
Disclosure of classes of share capital [line items]
Exercise of warrants | shares				34,272,110
Exercise of warrants | $ / shares				$ 0.46
Exercise of warrants				$ 15,604,694
Issued Equity [member] | 0.27 Issue Price [member]
Disclosure of classes of share capital [line items]
Performance rights exercised pre-share consolidation | shares		3,200,000
Performance rights exercised pre share consolidation | $ / shares			$ 0.27
Performance rights exercised pre share consolidation		$ 872,250
[1]All number of shares have been adjusted for the 10 to 1 share consolidation.

Contributed Equity - Summary _4

Contributed Equity - Summary of Unlisted Options (Detail)	12 Months Ended
	Jun. 30, 2022 $ / shares		Jun. 30, 2022 $ / shares
Disclosure of classes of share capital [line items]
Number	2,912,670		2,912,670
Unlisted Options Expired on August 4, 2025 [member]
Disclosure of classes of share capital [line items]
Exercise Price	$ 0.248
Number	847,600		847,600
Unlisted Options Expired on January 5, 2023 [member]
Disclosure of classes of share capital [line items]
Exercise Price			$ 0.249	[1]
Number	2,065,070	[1]	2,065,070	[1]
[1]1 American Depository Shares (ADS) listed on NASDAQ equals 10 ordinary shares listed on ASX thus the number of warrants on issue have been grossed up and their exercise prices have been adjusted accordingly in the above table to be comparable.

Contributed Equity - Summary _5

Contributed Equity - Summary of Unlisted Options (Parenthetical) (Detail)	12 Months Ended
	Jun. 30, 2022
American Depository Shares [member]
Disclosure of classes of share capital [line items]
Description of American depository shares	1 American Depository Shares (ADS) listed on NASDAQ equals 10 ordinary shares listed on ASX thus the number of warrants on issue have been grossed up and their exercise prices have been adjusted accordingly in the above table to be comparable.

Equity - Reserves and Retaine_3

Equity - Reserves and Retained Earnings - Summary of Equity Reserves and Retained Earnings (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Reserves
Options issued reserve	$ 19,116,205	$ 19,116,205
Conversion feature of convertible note reserve	5,178,972	10,357,944	$ 41,431,774
Foreign currency translation reserve	252,005	1,174,332
Share-based payment reserve	4,457,636	3,843,045	3,712,180
Ending balance	29,004,818	34,491,526
Movement in options issued reserve were as follows:
Opening balance	19,116,205
Ending balance		19,116,205
Movements in conversion feature of convertible note reserve:
Opening balance	10,357,944	41,431,774
Transfer to accumulated losses on conversion of Convertible Notes	(4,012,560)	(24,075,358)
Transfer to contributed equity on conversion of Convertible Notes	(1,166,412)	(6,998,472)
Ending balance	5,178,972	10,357,944	41,431,774
Movement in foreign currency translation reserve were as follows:
Opening balance	1,174,332	1,754,740
Currency translation differences arising during the year	(922,327)	(580,408)
Ending balance	252,005	1,174,332	1,754,740
Movement in share-based payment reserve were as follows:
Opening balance	3,843,045	3,712,180
Option and Performance rights expensed during the year	1,486,841	1,702,159
Exercise of vested performance rights transferred to contributed equity	(872,250)	(1,571,294)
Ending balance	4,457,636	3,843,045	3,712,180
Movement in accumulated losses were as follows:
Opening balance	(274,642,220)	(275,706,061)
Net loss for the year	(32,210,826)	(29,902,624)	(13,468,232)
Conversion of Convertible Notes	4,517,837	26,415,084
Exercise of warrants	0	4,551,381
Ending balance	$ (302,335,209)	$ (274,642,220)	$ (275,706,061)

Equity - Reserves and Retaine_4

Equity - Reserves and Retained Earnings - Additional Information (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of reserves within equity [line items]
Conversion of Convertible Notes	$ 4,517,837	$ 26,415,084
Transfer to accumulated losses on conversion of Convertible Notes	(4,012,560)	(24,075,358)
Convertible notes at fair value	$ 505,277	$ 2,339,737

Dividends - Additional Informat

Dividends - Additional Information (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of Dividends [line Items]
Dividends paid	$ 0	$ 0
Dividends declared	$ 0	$ 0

Key Management Personnel Disc_3

Key Management Personnel Disclosures - Summary of Directors and Key Management Personnel Compensation (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure of key management personnel compensation [line items]
Short-term employee benefits	$ 1,341,126	$ 1,399,536	$ 1,204,840
Long-term employee benefits	13,091	9,059	6,367
Post-employment benefits	47,611	157,001	31,558
Share-based payments	1,110,757	1,278,490	1,307,509
Total employee benefits	$ 2,512,585	$ 2,844,086	$ 2,550,274

Key Management Personnel Disc_4

Key Management Personnel Disclosures - Summary of Number of Shares Held in Company (Detail)		12 Months Ended
		Jun. 30, 2022 shares		Jun. 30, 2021 shares	Jun. 30, 2020 shares
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		0		2,700,291	2,150,581
Balance at end of the end fiscal year Number		3,284,126		0	2,700,291
American Depository Receipts [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		45		45	45
Received during the fiscal year on the exercise of performance rights					0
Received during the fiscal year on the exercise of options					0
Other changes during the fiscal year					0
Balance at end of the end fiscal year Number		45		45	45
Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		22,917,519		19,907,228	14,505,775
Received during the fiscal year on the exercise of performance rights		2,700,000		3,650,291	4,616,958
Received during the fiscal year on the exercise of options		0		0	0
Other changes during the fiscal year		309,516	[1]	(640,000)	784,495
Balance at end of the end fiscal year Number		25,927,035		22,917,519	19,907,228
Dr Russell Howard [member] | Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		750,000		500,000	250,000
Received during the fiscal year on the exercise of performance rights		250,000		250,000	250,000
Received during the fiscal year on the exercise of options		0		0	0
Other changes during the fiscal year		0	[1]	0	0
Balance at end of the end fiscal year Number		1,000,000		750,000	500,000
Mr Pete Meyers [member] | Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		1,774,395		1,500,758	1,227,121
Received during the fiscal year on the exercise of performance rights		500,000		273,637	273,637
Received during the fiscal year on the exercise of options		0		0	0
Other changes during the fiscal year		0	[1]	0	0
Balance at end of the end fiscal year Number		2,274,395		1,774,395	1,500,758
Mr Marc Voigt [member] | American Depository Receipts [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		45		45	45
Received during the fiscal year on the exercise of performance rights					0
Received during the fiscal year on the exercise of options					0
Other changes during the fiscal year					0
Balance at end of the end fiscal year Number		45		45	45
Mr Marc Voigt [member] | Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		8,847,445		7,647,445	5,827,196
Received during the fiscal year on the exercise of performance rights		0		1,200,000	1,666,667
Received during the fiscal year on the exercise of options		0		0	0
Other changes during the fiscal year		0	[1]	0	153,582
Balance at end of the end fiscal year Number		8,847,445		8,847,445	7,647,445
Mr Grant Chamberlain [member] | Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		1,728,023		1,301,369	473,931
Received during the fiscal year on the exercise of performance rights		450,000		426,654	426,653
Received during the fiscal year on the exercise of options		0		0	0
Other changes during the fiscal year		(2,178,023)	[1],[2]	0	400,785
Balance at end of the end fiscal year Number		0		1,728,023	1,301,369
Ms Deanne Miller [member] | Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		2,963,892		3,003,892	2,314,421
Received during the fiscal year on the exercise of performance rights		600,000		600,000	833,334
Received during the fiscal year on the exercise of options		0		0	0
Other changes during the fiscal year		(796,587)	[1]	(640,000)	(143,863)
Balance at end of the end fiscal year Number		2,767,305		2,963,892	3,003,892
Dr Frederic Triebel [member] | Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Balance at start of the fiscal year		6,853,764		5,953,764	4,413,106
Received during the fiscal year on the exercise of performance rights		900,000		900,000	1,166,667
Received during the fiscal year on the exercise of options		0		0	0
Other changes during the fiscal year		0	[1]	0	373,991
Balance at end of the end fiscal year Number		7,753,764		6,853,764	5,953,764
Ms Lucy Turnbull A O [member] | Ordinary Shares [member]
Changes In Number Of Shares Outstanding [line items]
Received during the fiscal year on the exercise of performance rights		0
Received during the fiscal year on the exercise of options		0
Other changes during the fiscal year	[1],[3]	3,284,126
[1]Other changes during the year includes on market acquisitions and/or disposals[2]This change during the year represents derecognition due to the cessation of the director’s position[3]This change during the year represents Ms Lucy Turnbull’s shareholding before she became director on February 25, 2022. The shareholding includes 2,981,626 shares held directly and 302,500 shares held indirectly.

Key Management Personnel Disc_5

Key Management Personnel Disclosures - Summary of Number of Performance Rights Over Ordinary Shares in Parent Entity (Detail)	12 Months Ended
	Jun. 30, 2022 shares		Jun. 30, 2021 shares	Jun. 30, 2020 shares
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	0		2,700,291	2,150,581
Granted				1,500,000
Balance at end of the end fiscal year Number	3,284,126		0	2,700,291
Performance rights [member]
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	8,500,000		10,800,291	5,817,249
Granted	8,439,621		1,350,000	9,600,000
Exercised	(2,700,000)		(3,650,291)	(4,616,958)
Other changes	(900,000)		0	0
Balance at end of the end fiscal year Number	13,339,621		8,500,000	10,800,291
Vested and exercisable	1,200,000		0	0
Unvested	12,139,621		8,500,000	10,800,291
Performance rights [member] | Dr Russell Howard [member]
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	250,000		500,000	750,000
Granted	339,621		0	0
Exercised	(250,000)		(250,000)	(250,000)
Other changes	0		0	0
Balance at end of the end fiscal year Number	339,621		250,000	500,000
Vested and exercisable	0		0	0
Unvested	339,621		250,000	500,000
Performance rights [member] | Mr Pete Meyers [member]
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	1,500,000		1,773,637	547,274
Granted	0		0	1,500,000
Exercised	(500,000)		(273,637)	(273,637)
Other changes	0		0	0
Balance at end of the end fiscal year Number	1,000,000		1,500,000	1,773,637
Vested and exercisable	0		0	0
Unvested	1,000,000		1,500,000	1,773,637
Performance rights [member] | Mr Marc Voigt [member]
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	2,400,000		3,600,000	1,666,667
Granted	3,600,000		0	3,600,000
Exercised	0		(1,200,000)	(1,666,667)
Other changes	0		0	0
Balance at end of the end fiscal year Number	6,000,000		2,400,000	3,600,000
Vested and exercisable	1,200,000		0	0
Unvested	4,800,000		2,400,000	3,600,000
Performance rights [member] | Mr Grant Chamberlain [member]
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	1,350,000		426,654	853,307
Granted	0		1,350,000	0
Exercised	(450,000)		(426,654)	(426,653)
Other changes	(900,000)	[1]	0	0
Balance at end of the end fiscal year Number	0		1,350,000	426,654
Vested and exercisable	0		0	0
Unvested	0		1,350,000	426,654
Performance rights [member] | Ms Deanne Miller [member]
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	1,200,000		1,800,000	833,334
Granted	1,800,000		0	1,800,000
Exercised	(600,000)		(600,000)	(833,334)
Other changes	0		0	0
Balance at end of the end fiscal year Number	2,400,000		1,200,000	1,800,000
Vested and exercisable	0		0	0
Unvested	2,400,000		1,200,000	1,800,000
Performance rights [member] | Dr Frederic Triebel [member]
Disclosure of key management personnel compensation [line items]
Balance at start of the fiscal year	1,800,000		2,700,000	1,166,667
Granted	2,700,000		0	2,700,000
Exercised	(900,000)		(900,000)	(1,166,667)
Other changes	0		0	0
Balance at end of the end fiscal year Number	3,600,000		1,800,000	2,700,000
Vested and exercisable	0		0	0
Unvested	3,600,000		1,800,000	2,700,000
[1]The change during the year represents derecognition due to the cessation of the director’s position.

Key Management Personnel Disc_6

Key Management Personnel Disclosures - Additional Information (Detail)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2020 shares
Disclosure of number and weighted average exercise price of outstanding share options [line items]
Number of shares granted		1,500,000
Directors and other Key Management Personnel [member]
Disclosure of number and weighted average exercise price of outstanding share options [line items]
Number of shares granted	0

Remuneration of Auditors - Summ

Remuneration of Auditors - Summary of Detailed Information About Auditors Remuneration (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Audit fees
Total remuneration of PricewaterhouseCoopers Australia	$ 561,485	$ 289,202	$ 282,580
Pricewaterhouse Coopers Australia [member]
Audit fees
Audit or review of the financial report	561,485	289,202	282,580
Other audit and assurance services in relation to regulatory filings overseas	0	0	0
Total remuneration of PricewaterhouseCoopers Australia	$ 561,485	$ 289,202	$ 282,580

Contingent Liabilities - Additi

Contingent Liabilities - Additional Information (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure of contingent liabilities [line items]
Contingent liabilities	$ 0	$ 0

Commitments for Expenditure - A

Commitments for Expenditure - Additional Information (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Text block1 [abstract]
Commitments for expenditure	$ 0	$ 0

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail)	12 Months Ended
	Jun. 30, 2022 AUD ($)
Disclosure of transactions between related parties [line items]
Loans to or from related parties	$ 0
Receivables from or trade payables to related parties	$ 0

Subsidiaries - Summary of Subsi

Subsidiaries - Summary of Subsidiaries (Detail)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Immutep U.S., Inc [member]
Disclosure of subsidiaries [line items]
Country of incorporation	United States
Equity holdings	100%	100%
PRR Middle East FZ LLC [member]
Disclosure of subsidiaries [line items]
Country of incorporation	United Arab Emirates
Equity holdings	100%	100%
Immutep GmbH [member]
Disclosure of subsidiaries [line items]
Country of incorporation	Germany
Equity holdings	100%	100%
Immutep Australia Pty Ltd [member]
Disclosure of subsidiaries [line items]
Country of incorporation	Australia
Equity holdings	100%	100%
Immutep IP Pty Ltd [member]
Disclosure of subsidiaries [line items]
Country of incorporation	Australia
Equity holdings	100%	100%
Immutep S.A.S. [member]
Disclosure of subsidiaries [line items]
Country of incorporation	France
Equity holdings	100%	100%

Reconciliation of Loss After _3

Reconciliation of Loss After Income Tax to Net Cash Used in Operating Activities - Summary of Reconciliation of Loss After Income Tax to Net Cash Used in Operating Activities (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Loss after income tax expense for the year	$ (32,210,826)	$ (29,902,624)	$ (13,468,232)
Adjustments for:
Depreciation and amortization	2,063,462	2,070,116	2,079,639
Share based payments	1,486,841	1,702,159	1,724,282
Changes in fair value of US investor warrants	(591,070)	8,663,013	(2,214,813)
US warrants transaction costs	0	0	0
Unrealized gain on exchange through the profit and loss	258,296	646,630	(200,784)
Net change in fair value of convertible note liability	324,736	1,171,959	1,146,406
Change in operating assets and liabilities:
Decrease/(Increase) in current receivables	(2,249,376)	(2,830,539)	1,900,434
Decrease/(Increase) in other operating assets	(782,505)	(620,024)	243,581
Increase/(Decrease) in trade and other payables	1,435,459	1,382,362	(2,126,001)
Increase in employee benefits	35,231	76,606	76,149
Net cash flows used in operating activities	$ (30,229,752)	$ (17,640,342)	$ (10,839,339)

Earnings Per Share - Summary of

Earnings Per Share - Summary of Earnings Per Share (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Earnings per share [line items]
Loss after income tax attributable to the owners of Immutep Limited	$ (32,210,826)	$ (29,902,624)	$ (13,468,232)
Weighted average number of ordinary shares used in calculating basic earnings per share	848,968,068	594,927,440	412,855,961
Weighted average number of ordinary shares used in calculating diluted earnings per share	848,968,068	594,927,440	412,855,961
Basic earnings per share	$ (0.0379)	$ (0.0503)	$ (0.0326)
Diluted earnings per share	$ (0.0379)	$ (0.0503)	$ (0.0326)

Earnings Per Share - Summary _2

Earnings Per Share - Summary of Antidilutive Securities Excluded from Computation of Earnings Per Share (Detail) - shares	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Unlisted Options [member]
Earnings per share [line items]
Anti-dilutive securities excluded from computation of earnings per share	847,600	847,600	38,174,063
Convertible Notes [member]
Earnings per share [line items]
Anti-dilutive securities excluded from computation of earnings per share	12,206,768	23,806,883	90,109,406
Performance rights [member]
Earnings per share [line items]
Anti-dilutive securities excluded from computation of earnings per share	16,769,906	7,563,502	11,837,560
Non-Executive Director Rights [member]
Earnings per share [line items]
Anti-dilutive securities excluded from computation of earnings per share	1,339,621	3,100,000	2,700,291
US Warrants [member]
Earnings per share [line items]
Anti-dilutive securities excluded from computation of earnings per share	2,065,070	2,065,070	36,337,180

Earnings Per Share - Summary _3

Earnings Per Share - Summary of Antidilutive Securities Excluded from Computation of Earnings Per Share (Parenthetical) (Detail) - American Depository Shares [member]	12 Months Ended
	Jun. 30, 2022
Earnings per share [line items]
Description of American depository shares	1 American Depository Shares (ADS) listed on NASDAQ equals 10 ordinary shares listed on ASX thus the number of warrants on issue have been grossed up and their exercise prices have been adjusted accordingly in the above table to be comparable.
US Warrants [member]
Earnings per share [line items]
Description of American depository shares	1 American Depository Shares (ADS) listed on NASDAQ equals 10 ordinary shares listed on ASX thus the number of warrants on issue have been grossed up.

Share - Based Payment - Summari

Share - Based Payment - Summaries of All STI and LTI Performance Rights Granted (Detail)	12 Months Ended
	Jun. 30, 2022 shares $ / shares	Jun. 30, 2022 shares $ / shares	Jun. 30, 2021 shares $ / shares	Jun. 30, 2021 shares $ / shares	Jun. 30, 2020 shares $ / shares	Jun. 30, 2020 shares $ / shares
Disclosure of other equity instruments [line items]
Balance at start of the fiscal year	0	0	2,700,291	2,700,291	2,150,581	2,150,581
Granted during the fiscal year Number					1,500,000	1,500,000
Balance at end of the end fiscal year Number	3,284,126	3,284,126	0	0	2,700,291	2,700,291
Vested and exercisable at end of the fiscal year Number					0	0
Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member]
Disclosure of other equity instruments [line items]
Balance at start of the fiscal year			11,837,560	11,837,560	4,941,786	4,941,786
Granted during the fiscal year Number					10,950,000	10,950,000
Exercised					(4,054,226)	(4,054,226)
Lapsed during the fiscal year Number					0	0
Balance at end of the end fiscal year Number					11,837,560	11,837,560
Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 17, 2017 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares					$ 0.24
Balance at start of the fiscal year			0	0	1,666,667	1,666,667
Exercised					(1,666,667)	(1,666,667)
Balance at end of the end fiscal year Number					0	0
Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 28, 2017 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares					$ 0.23
Balance at start of the fiscal year			500,000	500,000	500,000	500,000
Exercised					0	0
Balance at end of the end fiscal year Number					500,000	500,000
Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 29, 2017 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares					$ 0.23
Balance at start of the fiscal year			0	0	2,000,001	2,000,001
Exercised					(2,000,001)	(2,000,001)
Balance at end of the end fiscal year Number					0	0
Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | October 2, 2018 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares					$ 0.47
Balance at start of the fiscal year			387,560	387,560
Granted during the fiscal year Number					0	0
Balance at end of the end fiscal year Number					387,560	387,560
Share consolidation adjustment [member]
Disclosure of other equity instruments [line items]
Balance at start of the fiscal year	3,100,000	3,100,000	2,700,291	2,700,291
Granted during the fiscal year Number	339,621	339,621	1,350,000	1,350,000
Balance at end of the end fiscal year Number	1,339,621	1,339,621	3,100,000	3,100,000	2,700,291	2,700,291
Vested and exercisable at end of the fiscal year Number	0	0	0	0
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member]
Disclosure of other equity instruments [line items]
Balance at start of the fiscal year	7,563,502	7,563,502	11,837,560	11,837,560
Granted during the fiscal year Number	11,206,404	11,206,404	263,502	263,502
Exercised	(2,000,000)	(2,000,000)	(4,537,560)	(4,537,560)
Balance at end of the end fiscal year Number	16,769,906	16,769,906	7,563,502	7,563,502	11,837,560	11,837,560
Vested and exercisable at end of the fiscal year Number	1,913,502	1,913,502	0	0	0	0
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 28, 2017 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares			$ 0.23
Balance at start of the fiscal year	0	0	500,000	500,000
Exercised			(500,000)	(500,000)
Balance at end of the end fiscal year Number			0	0	500,000	500,000
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | October 2, 2018 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares			$ 0.47
Balance at start of the fiscal year	0	0	387,560	387,560	775,118	775,118
Exercised			(387,560)	(387,560)	(387,558)	(387,558)
Balance at end of the end fiscal year Number			0	0	387,560	387,560
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | October 3, 2019 [member]
Disclosure of other equity instruments [line items]
Fair value | (per share)	$ 0.26		$ 0.26			$ 0.26
Balance at start of the fiscal year	3,000,000	3,000,000	4,500,000	4,500,000
Granted during the fiscal year Number			0	0	4,500,000	4,500,000
Exercised	(1,500,000)	(1,500,000)	(1,500,000)	(1,500,000)
Balance at end of the end fiscal year Number	1,500,000	1,500,000	3,000,000	3,000,000	4,500,000	4,500,000
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 1, 2019 [member]
Disclosure of other equity instruments [line items]
Fair value | (per share)	$ 0.28		$ 0.28			$ 0.28
Balance at start of the fiscal year	2,400,000	2,400,000	3,600,000	3,600,000
Granted during the fiscal year Number			0	0	3,600,000	3,600,000
Exercised	0	0	(1,200,000)	(1,200,000)
Balance at end of the end fiscal year Number	2,400,000	2,400,000	2,400,000	2,400,000	3,600,000	3,600,000
Vested and exercisable at end of the fiscal year Number	1,200,000	1,200,000
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | January 2, 2020 [member]
Disclosure of other equity instruments [line items]
Fair value | (per share)	$ 0.26		$ 0.26			$ 0.26
Balance at start of the fiscal year	1,900,000	1,900,000	2,850,000	2,850,000
Granted during the fiscal year Number			0	0	2,850,000	2,850,000
Exercised	(500,000)	(500,000)	(950,000)	(950,000)
Balance at end of the end fiscal year Number	1,400,000	1,400,000	1,900,000	1,900,000	2,850,000	2,850,000
Vested and exercisable at end of the fiscal year Number	450,000	450,000
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | October 2, 2020 [member]
Disclosure of other equity instruments [line items]
Fair value | (per share)	$ 0.235			$ 0.235
Balance at start of the fiscal year	263,502	263,502
Granted during the fiscal year Number	0	0	263,502	263,502
Balance at end of the end fiscal year Number	263,502	263,502	263,502	263,502
Vested and exercisable at end of the fiscal year Number	263,502	263,502
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | October 1, 2021 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares		$ 0.55
Granted during the fiscal year Number	206,404	206,404
Balance at end of the end fiscal year Number	206,404	206,404
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 26, 2021 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares		$ 0.49
Granted during the fiscal year Number	3,600,000	3,600,000
Balance at end of the end fiscal year Number	3,600,000	3,600,000
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 26, 2021 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares		$ 0.49
Granted during the fiscal year Number	4,500,000	4,500,000
Balance at end of the end fiscal year Number	4,500,000	4,500,000
Share consolidation adjustment [member] | Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member] | November 26, 2021 [member]
Disclosure of other equity instruments [line items]
Fair value | $ / shares		$ 0.49
Granted during the fiscal year Number	2,900,000	2,900,000
Balance at end of the end fiscal year Number	2,900,000	2,900,000

Share - Based Payment - Model I

Share - Based Payment - Model Inputs for STI Performance Rights Granted (Detail) - Short Term Incentives Performance Rights [member] - $ / shares							12 Months Ended
	Nov. 26, 2021	[1]	Oct. 02, 2020	Jan. 02, 2020	Nov. 01, 2019	Oct. 03, 2019	Jun. 30, 2022	[1]	Jun. 30, 2021	Jun. 30, 2020
Disclosure of other equity instruments [line items]
Grant date									October 27, 2020	November 1, 2019
Share price at grant date	$ 0.49		$ 0.235	$ 0.26	$ 0.28	$ 0.26	$ 0.29		$ 0.255	$ 0.28
Expected price volatility of the Company's shares	105%		88%	59%	63%	61%	75%		92%	63%
Expected dividend yield
Risk-free interest rate	1.39%		0.12%	0.88%	0.78%	0.61%	3.28%		0.14%	0.78%
[1]Tranches 2 and 3 of performance rights granted during the year ended June 30, 2022 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2022. The value will be re-assessed at each reporting date until grant date has been identified.

Share based Payments - Addition

Share based Payments - Additional Information (Detail)	12 Months Ended
	Jun. 30, 2022 shares	Jun. 30, 2022 shares $ / shares	Jun. 30, 2022 shares	Jun. 30, 2022 shares	Jun. 30, 2021 shares	Jun. 30, 2021 shares $ / shares	Jun. 30, 2021 shares	Jun. 30, 2021 shares	Jun. 30, 2020 shares $ / shares	Jun. 30, 2020 shares	Jun. 30, 2020 shares	Jun. 30, 2019 $ / shares	Jun. 30, 2016
Disclosure of other equity instruments [line items]
Options granted				0				0
Granted during the fiscal year Number				0				0
Performance Rights Issued to Non Executive Directors [member] | Share consolidation adjustment [member]
Disclosure of other equity instruments [line items]
Weighted average share price on the exercising date | $ / shares		$ 0.523				$ 0.276			$ 0.257
Equity incentive plan [member]
Disclosure of other equity instruments [line items]
Options granted			0	0			0	0		0	0
Weighted average remaining contractual life of performance rights outstanding	3 years 7 months 13 days
outstanding options | shares	0	0	0	0	0	0	0	0	0	0	0
Granted during the fiscal year Number			0	0			0	0		0	0
Equity incentive plan [member] | Short term incentives and long term incentives performance rights [member]
Disclosure of other equity instruments [line items]
Weighted average share price on the exercising date | (per share)		$ 0.535				$ 0.235			$ 0.258			$ 0.031
Dr Russell Howard [member]
Disclosure of other equity instruments [line items]
Weighted average remaining contractual life of performance rights outstanding													3 years 1 month 6 days
Russell Howard [Member]
Disclosure of other equity instruments [line items]
Share approved for issuance | shares					339,621	339,621	339,621	339,621
Weighted average remaining contractual life of performance rights outstanding					2 years 5 months 4 days
Exercise price | $ / shares						$ 0

Share-Based Payments - Summary

Share-Based Payments - Summary of Performance Rights Granted (Detail)	12 Months Ended
	Jun. 30, 2022 shares $ / shares	Jun. 30, 2021 shares $ / shares	Jun. 30, 2021 shares $ / shares	Jun. 30, 2020 shares $ / shares	Jun. 30, 2020 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at start of the fiscal year	0	2,700,291	2,700,291	2,150,581	2,150,581
Granted during the fiscal year Number				1,500,000	1,500,000
Exercised during the fiscal year Number				(950,290)	(950,290)
Balance at end of the end fiscal year Number	3,284,126	0	0	2,700,291	2,700,291
Vested and exercisable at end of the fiscal year Number				0	0
November 25, 2016 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of performance right granted				Director rights	Director rights
Fair value | $ / shares					$ 0.38
Balance at start of the fiscal year		273,637	273,637	547,274	547,274
Exercised during the fiscal year Number				(273,637)	(273,637)
Balance at end of the end fiscal year Number				273,637	273,637
Vested and exercisable at end of the fiscal year Number				0	0
November 17, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value | $ / shares					$ 0.21
Balance at start of the fiscal year		426,654	426,654	853,307	853,307
Exercised during the fiscal year Number				(426,653)	(426,653)
Balance at end of the end fiscal year Number				426,654	426,654
Vested and exercisable at end of the fiscal year Number				0	0
Share consolidation adjustment [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at start of the fiscal year	3,100,000	2,700,291	2,700,291
Granted during the fiscal year Number	339,621	1,350,000	1,350,000
Exercised during the fiscal year Number	(1,200,000)	(950,291)	(950,291)
Lapsed during the fiscal year Number	(900,000)
Balance at end of the end fiscal year Number	1,339,621	3,100,000	3,100,000	2,700,291	2,700,291
Vested and exercisable at end of the fiscal year Number	0	0	0
Share consolidation adjustment [member] | November 25, 2016 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date		November 25, 2016	November 25, 2016	November 25, 2016	November 25, 2016
Type of performance right granted		Director rights	Director rights
Fair value | $ / shares			$ 0.38
Balance at start of the fiscal year	0	273,637	273,637
Exercised during the fiscal year Number		(273,637)	(273,637)
Balance at end of the end fiscal year Number		0	0	273,637	273,637
Vested and exercisable at end of the fiscal year Number		0	0
Share consolidation adjustment [member] | November 17, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date		November 17, 2017	November 17, 2017	November 17, 2017	November 17, 2017
Type of performance right granted		Director rights	Director rights	Director rights	Director rights
Fair value | $ / shares			$ 0.21
Balance at start of the fiscal year	0	426,654	426,654
Exercised during the fiscal year Number		(426,654)	(426,654)
Balance at end of the end fiscal year Number		0	0	426,654	426,654
Vested and exercisable at end of the fiscal year Number		0	0
Share consolidation adjustment [member] | November 1, 2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	November 1, 2019	November 1, 2019	November 1, 2019	November 1, 2019	November 1, 2019
Type of performance right granted	Director rights	Director rights	Director rights	Director rights	Director rights
Fair value | (per share)	$ 0.28		$ 0.28	$ 0.28
Balance at start of the fiscal year	1,500,000	1,500,000	1,500,000
Granted during the fiscal year Number		0	0	1,500,000	1,500,000
Exercised during the fiscal year Number	(500,000)
Balance at end of the end fiscal year Number	1,000,000	1,500,000	1,500,000	1,500,000	1,500,000
Vested and exercisable at end of the fiscal year Number	0	0	0
Share consolidation adjustment [member] | November 16, 2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	November 16, 2018	November 16, 2018	November 16, 2018	November 16, 2018	November 16, 2018
Type of performance right granted	Director rights	Director rights	Director rights	Director rights	Director rights
Fair value | (per share)	$ 0.39		$ 0.39	$ 0.39
Balance at start of the fiscal year	250,000	500,000	500,000	750,000	750,000
Exercised during the fiscal year Number	(250,000)	(250,000)	(250,000)	(250,000)	(250,000)
Balance at end of the end fiscal year Number		250,000	250,000	500,000	500,000
Vested and exercisable at end of the fiscal year Number	0	0	0
Share consolidation adjustment [member] | October 27, 2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	October 27, 2020	October 27, 2020	October 27, 2020
Type of performance right granted	Director rights	Director rights	Director rights
Fair value | $ / shares	$ 0.255	$ 0.255
Balance at start of the fiscal year	1,350,000
Granted during the fiscal year Number		1,350,000	1,350,000
Exercised during the fiscal year Number	(450,000)
Lapsed during the fiscal year Number	(900,000)
Balance at end of the end fiscal year Number		1,350,000	1,350,000
Vested and exercisable at end of the fiscal year Number	0
Share consolidation adjustment [member] | December 1, 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	December 1, 2021
Type of performance right granted	Director rights
Fair value | $ / shares	$ 0.49
Granted during the fiscal year Number	339,621
Balance at end of the end fiscal year Number	339,621
Vested and exercisable at end of the fiscal year Number	0

Share-Based Payments - Summar_2

Share-Based Payments - Summary of Options Granted (Detail)	12 Months Ended
	Jun. 30, 2022 shares $ / shares	Jun. 30, 2021 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted during the fiscal year Number	0	0
Ridgeback Capital Investments and Trout Group LLC. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at start of the fiscal year	847,600
Granted during the fiscal year Number	0
Exercised during the fiscal year Number	0
Forfeited during the fiscal year Number	0
Balance at end of the fiscal year	847,600	847,600
Vested and exercisable at end of the fiscal year Number	0
July 31,2015 [member] | Ridgeback Capital Investments and Trout Group LLC. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	July 31, 2015
Expiry date	August 5, 2020
Exercise price | $ / shares	$ 0.235
Balance at start of the fiscal year	0
Granted during the fiscal year Number	0
Exercised during the fiscal year Number	0
Forfeited during the fiscal year Number	0
Balance at end of the fiscal year	0	0
Vested and exercisable at end of the fiscal year Number	0
July 31,2015 [member] | Ridgeback Capital Investments and Trout Group LLC. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	July 31, 2015
Expiry date	August 5, 2025
Exercise price | $ / shares	$ 0.248
Balance at start of the fiscal year	847,600
Granted during the fiscal year Number	0
Exercised during the fiscal year Number	0
Forfeited during the fiscal year Number	0
Balance at end of the fiscal year	847,600	847,600
Vested and exercisable at end of the fiscal year Number	0
October 30,2015 [member] | Ridgeback Capital Investments and Trout Group LLC. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	October 30, 2015
Expiry date	October 30, 2020
Exercise price | $ / shares	$ 0.568
Balance at start of the fiscal year	0
Granted during the fiscal year Number	0
Exercised during the fiscal year Number	0
Forfeited during the fiscal year Number	0
Balance at end of the fiscal year	0	0
Vested and exercisable at end of the fiscal year Number	0
March 7,2016 [member] | Ridgeback Capital Investments and Trout Group LLC. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date	March 7, 2016
Expiry date	March 7, 2021
Exercise price | $ / shares	$ 0.398
Balance at start of the fiscal year	0
Granted during the fiscal year Number	0
Exercised during the fiscal year Number	0
Forfeited during the fiscal year Number	0
Balance at end of the fiscal year	0	0
Vested and exercisable at end of the fiscal year Number	0

Share-Based Payments - Total Ex

Share-Based Payments - Total Expenses Arising from Share-Based Payment Transactions (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Employee share-based payment expense	$ 1,486,841	$ 1,702,159	$ 1,724,282
Share-based payment expense	$ 1,486,841	$ 1,702,159

Parent Entity Information - Sta

Parent Entity Information - Statement of Comprehensive Income (Loss) of Parent Entity (Detail) - AUD ($)	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Disclosure Of Parent Entity Information [line Items]
Loss after income tax	$ (32,210,826)	$ (29,902,624)	$ (13,468,232)
Total comprehensive loss	(33,133,153)	(30,483,032)	(13,368,275)
Parent [member]
Disclosure Of Parent Entity Information [line Items]
Loss after income tax	(30,284,020)	(29,227,163)	(13,482,664)
Total comprehensive loss	$ (30,284,020)	$ (29,227,163)	$ (13,482,664)

Parent Entity Information - S_2

Parent Entity Information - Statement of Financial Position of Parent Entity (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Parent Entity Information [line Items]
Total current assets	$ 90,811,740	$ 68,419,391
Total non current assets	11,357,810	13,611,142
Total assets	102,169,550	82,030,533	$ 46,597,252
Total current liabilities	6,414,490	5,340,058
Total non current liabilities	1,677,694	3,418,864
Total liabilities	8,092,184	8,758,922	13,297,907
EQUITY
Contributed equity	367,407,757	313,422,305
Reserves	29,004,818	34,491,526
TOTAL EQUITY	94,077,366	73,271,611	$ 33,299,345	$ 24,387,716
Parent [member]
Disclosure Of Parent Entity Information [line Items]
Total current assets	55,353,360	51,560,979
Total non current assets	42,570,439	25,908,877
Total assets	97,923,799	77,469,856
Total current liabilities	1,296,679	1,309,609
Total non current liabilities	2,654,636	4,314,029
Total liabilities	3,951,315	5,623,638
EQUITY
Contributed equity	367,407,757	313,422,305
Reserves	28,752,813	34,845,815
Accumulated losses	(302,188,086)	(276,421,902)
TOTAL EQUITY	$ 93,972,484	$ 71,846,218

Parent Entity Information - Add

Parent Entity Information - Additional Information (Detail) - AUD ($)	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Parent Entity Information [line Items]
Capital commitments for property, plant and equipment	$ 0	$ 0
Parent [member]
Disclosure Of Parent Entity Information [line Items]
Capital commitments for property, plant and equipment	$ 0