Company: MOBBW
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001013762-25-003365
Chunk: 89

Company: Mobilicom Ltd
Filing Date: 2025-03-27
Form: 20-F
Item: Item 9
Chunk 89
---
 considerations.
In addition, this discussion does not address the U. S. federal income tax treatment of a U. S. Holder who is: (1) a bank, life insurance
company, regulated investment company, or other financial institution or “financial services entity;” (2) a broker or dealer
in securities or foreign currency; (3) a person who acquired our ordinary shares or ADSs in connection with employment or other performance
of services; (4) a U. S. Holder that is subject to the U. S. alternative minimum tax; (5) a U. S. Holder that holds our ordinary shares or
ADSs as a hedge or as part of a hedging, straddle, conversion or constructive sale transaction or other risk-reduction transaction for
U. S. federal income tax purposes; (6) a tax-exempt entity; (7) real estate investment trusts or grantor trusts; (8) a U. S. Holder that
expatriates out of the United States or a former long-term resident of the United States; or (9) a person having a functional currency
other than the U. S. dollar. This discussion does not address the U. S. federal income tax treatment of a U. S. Holder that owns, directly
or constructively, at any time, ordinary shares or ADSs representing 10% or more of the stock of our Company. Additionally, the U. S. federal
income tax treatment of partnerships (or other pass-through entities) or persons who hold ordinary shares or ADSs through a partnership
or other pass-through entity are not addressed.

EACH
PROSPECTIVE INVESTOR IS ADVISED TO CONSULT HIS OR HER OWN TAX ADVISER FOR THE SPECIFIC TAX CONSEQUENCES TO THAT INVESTOR OF PURCHASING,
HOLDING OR DISPOSING OF OUR ORDINARY SHARES OR ADS s, INCLUDING THE EFFECTS OF APPLICABLE
STATE, LOCAL, FOREIGN OR OTHER TAX LAWS AND POSSIBLE CHANGES IN THE TAX LAWS.

Taxation of Dividends Paid on Ordinary Shares or ADSs

We do not intend to pay dividends
in the foreseeable future. In the event that we do pay dividends, and subject to the discussion under the heading “ Passive Foreign
Investment Companies” below and the discussion of “qualified dividend income” below, a U. S. Holder, other than certain
U. S. Holders that are U. S. corporations,