Company: COOT
Filing Date: 2025-03-21
Form Type: DEF 14A
Source: 0001641172-25-000118
Chunk: 21

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-03-21
Form: DEF 14A
Chunk 21
---
 Audit Fees         |     | AUD | 150,000 |
| Audit-Related Fees |     |     |  35,000 |
| Tax Fees           |     |     |       — |
| All Other Fees     |     |     |       — |
| Total              |     | AUD | 185,000 |

We have also paid additional fee amounting to AUD
180,000 for audit of verification/audit of opening balances for FY 2023 and FY 2022, following the Order from SEC related to BF Borgers
and unavailability of working papers pertaining to prior years.

| 11 |

Audit fees include fees (AUD) associated with (i)
the annual audit of our consolidated financial statements and internal control over financial reporting, (ii) the review of our periodic
reports, (iii) accounting consultations, (iv) services related to, or required by, statute or regulation, such as consents, and (v) other
audit services related to SEC and other regulatory filings. Tax fees represent fees for tax consulting services.

All of the services and fees of BF Borgers were pre-approved
by the Audit Committee pursuant to the pre-approval policy and procedures set forth below. Any services and fees of BDO are also approved
pursuant to the pre-approval policy and procedures set forth below.

Audit Committee Pre-Approval Policy and Procedures

Under its charter, the Audit Committee is responsible
for approving the fees and any other significant compensation paid to our independent accountants and pre-approving any non-audit services
to be performed by our independent accountants. The pre-approval requirement may be waived only if the non-audit services meet a de minimis
exception allowed by law. In carrying out this responsibility, the Audit Committee follows the following general procedures for the preapproval
of non-audit services:

| ● | Each year the Audit Committee                                                                                                           
 reviews and pre-approves a schedule of the proposed non-audit services and estimated fees to be provided by the independent accountants 
 during the next annual audit cycle.                                                                                                     |
| ● | Actual amounts paid to                                                                                                                  
 the independent accountants are monitored by management and reported to the Audit Committee.                                            |
| ● | Any non-audit services                                                                                                                  
 proposed to be provided by the independent accountants and the related fees that have not been pre-approved during the annual review    
 by the Audit Committee must be pre-approved by the Audit Committee in advance of any work performed (unless the services meet the