Company: COOT
Filing Date: 2025-12-04
Form Type: F-1
Source: 0001493152-25-026209
Chunk: 107

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-04
Form: F-1
Chunk 107
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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 IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |

| ● | Amendments                                                         
 to IAS 1 - Classification of Liabilities as Current or Non-current |

| ● | Amendments                                                               
 to IAS 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 30 June 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.

(n) Income taxes

The tax expense recognised in the consolidated statement of profit or loss and other comprehensive income (loss) comprises current income tax expense plus deferred tax expense.

Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (loss) for the year and is measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. Current tax liabilities (assets) are measured at the amounts expected to be paid to (recovered from) the relevant taxation authority.

(o) Borrowing costs

Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset.

All other borrowing costs are recognised as an expense in