Company: MOBBW
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001013762-25-003365
Chunk: 88

Company: Mobilicom Ltd
Filing Date: 2025-03-27
Form: 20-F
Item: Item 9
Chunk 88
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States or the District of Columbia or any political subdivision thereof; (3) an estate, the income of which is includable in gross income
for U. S. federal income tax purposes regardless of its source; (4) a trust if a court within the United States is able to exercise primary
supervision over the administration of the trust and one or more U. S. persons have authority to control all substantial decisions of the
trust; or (5) a trust that has a valid election in effect to be treated as a U. S. person to the extent provided in U. S. Treasury regulations.

This summary does not purport
to be a comprehensive description of all of the U. S. federal income tax considerations that may be relevant to a decision to purchase
our ordinary shares or ADSs. This summary generally considers only U. S. Holders that will own our ordinary shares or ADSs as capital assets.
Except to the limited extent discussed below, this summary does not consider the U. S. federal tax consequences to a person that is not
a U. S. Holder, nor does it describe the rules applicable to determine a taxpayer’s status as a U. S. Holder. This summary is based
on the provisions of the Internal Revenue Code of 1986, as amended, or the Code, final, temporary and proposed U. S. Treasury regulations
promulgated thereunder, administrative and judicial interpretations thereof, and the Convention between the Government of the United States
of America and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes
on Income, as amended (the “ Treaty”), all as in effect as of the date hereof and all of which are subject to change,
possibly on a retroactive basis, and all of which are open to differing interpretations. We will not seek a ruling from the Internal Revenue
Service, or the IRS, with regard to the U. S. federal income tax treatment of an investment in our ordinary shares or ADSs by U. S. Holders
and, therefore, can provide no assurances that the IRS will agree with the conclusions set forth below.

This discussion does not address
all of the aspects of U. S. federal income taxation that may be relevant to a particular U. S. Holder based on such holder’s particular
circumstances and in particular does not discuss any estate, gift, generation-skipping transfer, state, local, excise or foreign tax