Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 79

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 79
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 U.S. FEDERAL INCOME TAX CONSEQUENCES</div>

The following is a summary of certain United States federal income tax consequences of the ownership and disposition of our Class A ordinary shares. This summary deals only with Class A ordinary shares that are held as a capital asset by a non-U.S. holder (as defined below).

A “non-U.S. holder” means a beneficial owner of our Class A ordinary shares (other than an entity or arrangement treated as a partnership for United States federal income tax purposes) that is not, for United States federal income tax purposes, any of the following:

| ● | an                                                                                                                                   
 individual citizen or resident of the United States;                                                                                 |
| ● | a                                                                                                                                    
 corporation (or any other entity treated as a corporation for United States federal income tax purposes) created or organized in     
 or under the laws of the United States, any state thereof or the District of Columbia;                                               |
| ● | an                                                                                                                                   
 estate the income of which is subject to United States federal income taxation regardless of its source; or                          |
| ● | a                                                                                                                                    
 trust if it (1) is subject to the primary supervision of a court within the United States and one or more United States persons have 
 the authority to control all substantial decisions of the trust or (2) has a valid election in effect under applicable United States 
 Treasury regulations to be treated as a United States person.                                                                        |

This summary is based upon provisions of the Code, and regulations, rulings and judicial decisions as of the date hereof. Those authorities may be changed, perhaps retroactively, so as to result in United States federal income tax consequences different from those summarized below. This summary does not address all of the United States federal income tax consequences that may be relevant to you in light of your particular circumstances, nor does it address the Medicare tax on net investment income, United States federal estate and gift taxes or the effects of any state, local or non-United States tax laws. In addition, it does not represent a detailed description of the United States federal income tax consequences applicable to you if you are subject to special treatment under the United States federal income tax laws (including if you are a United States expatriate, foreign pension fund, “controlled foreign corporation,” “passive foreign investment company” or a partnership or other pass-through entity for United States federal income tax purposes). We cannot assure you that a change in law will not alter significantly the tax considerations that we describe in this summary.

If a partnership (or other entity