Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 211

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 211
---
 | Disclosure                                                                                      
 of Accounting Policies - Amendments to IAS 1 and IFRS Accounting Standards Practice Statement 2 |

The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods.

ii) Standards, amendments to published standards and interpretations that are not yet effective and have not been early adopted by the Company

| ● | Amendments to IFRS Accounting Standards 10 and IFRS                                                             
 Accounting Standards 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |

| ● | Amendments                                                                               
 to IFRS Accounting Standards 1 - Classification of Liabilities as Current or Non-current |

| ● | Amendments                                                                                     
 to IFRS Accounting Standards 7 and IFRS Accounting Standards 7 - Supplier Finance Arrangements |

| ● | Amendments                                                                
 to IFRS Accounting Standards 16 - Lease Liability in a Sale and Leaseback |

| ● | Amendments                                                                            
 to IFRS Accounting Standards 18 – Presentation and Disclosure in Financial Statements |

The amendments listed above have been published but are not mandatory for 31 December 2024 reporting periods and have not been early adopted by the Company. These amendments are not expected to have a material impact on the entity in the current or future reporting periods and on foreseeable future transactions.

| F-41 |

3. Trade and Other Receivables

Schedule of Trade and Other Receivables

|                                            |     | Unaudited  31 December 2024 |           |     | 30 June 2024 |           |
|                                            |     | AUD$                        |           |     | AUD$         |           |
| CURRENT                                    |     |                             |           |     |              |           |
| Related party-Loans Note 21                |     |                             |   599,518 |     |              |         - |
| Trade receivables- Related parties Note 21 |     |                             | 1,481,636 |     |              |         - |
| Trade receivables, net (1)                 |     |                             | 4,522,926 |     |              | 4,470,101 |
| Total current trade and other receivables  |     |                             | 6,604,080 |     |              | 4,470,101 |

| (1) | Trade                                                                                                                                        
 receivables are presented net of expected net credit loss of AUD$169,148 and AUD