Ann: Half Year Financial Statements, page-7

Pretty standard costs when a shell acquires a business (or reverse takeover in this case).

Half Year Financial Statements
The excess of the deemed fair value of the shares owned by Zinc of Ireland NL (formerly Global Metals Exploration NL) shareholders and the fair value of the identifiable net assets of Zinc of Ireland NL immediately prior to the completion of the acquisition is accounted for under AASB 2 'Share Based Payment' and resulted in the recognition of $2,351,600 being recorded as 'Corporate restructure expenses' in the statement of profit or loss and other comprehensive income. The net assets of Zinc of Ireland NL were recorded at fair value at completion of the acquisition and hence no adjustments were required to the historical values.