Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 155

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 155
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 purposes of making operating decisions, allocating resources, and evaluating financial performance. As such, the
Company has determined that it operates as one operating segment.

(r ) 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 2023:

| ● | 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 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 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 7 - Supplier Finance Arrangements |

| ● | Amendments                                                                  
 to IFRS 16 - Lease Liability in a Sale and Leaseback                        |
| ● | Amendments to IFRS 18 – Presentation and Disclosure in Financial Statements |

The amendments listed above have been published but are not mandatory for 30 June 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.

4 Critical Accounting Estimates and Judgments

The directors make estimates and judgements during the preparation of these consolidated financial statements regarding assumptions about current and future events affecting transactions and balances. These estimates and judgements are based on the best information available at the time of preparing the financial statements, however as additional information is known then the actual results may differ from the estimates. The significant estimates and judgements made have been described below.

Key estimates — provisions

As described in