Company: COOT
Filing Date: 2025-05-30
Form Type: 10-Q
Source: 0001641172-25-013065
Chunk: 11

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-30
Form: 10-Q
Item: Item 8
Chunk 11
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 that is regularly reviewed
by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing
performance. The CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating
resources, and evaluating financial performance. As such, the Company has determined that it operates as one operating segment.

(n)
New and amended standards and interpretations

i)
New standards, amendments to published approved accounting and reporting standards and interpretations which are effective during the
year

The
Company has applied the following standards and amendments for the first time for its annual reporting for the period commencing 1 July
2024:

    ●
    Definition
    of Accounting Estimates - amendments to IAS 8

    ●
    International
    Tax Reform - Pillar Two Model Rules - amendments to IAS

    ●
    Deferred
    Tax related to Assets and Liabilities arising from a Single Transaction - amendments to IAS 12

    ●
    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 March 2025 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.

    10

3.
Trade and Other Receivables

 Schedule of Trade and