Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 138

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 138
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 certain instruments executed in or brought within the jurisdiction of the Cayman Islands.

The Cayman Islands enacted the International Tax Co-operation (Economic Substance) Act (2021 Revision) together with the Guidance Notes published by the Cayman Islands Tax Information Authority from time to time. The Company is required to comply with the economic substance requirements from July 1, 2019 and make an annual report in the Cayman Islands as to whether or not it is carrying on any relevant activities and if it is, it must satisfy an economic substance test.

<div align='center'>LEGAL MATTERS</div>

Australian Oilseeds is represented by Rimon P.C. with respect to certain legal matters as to United States federal securities law. The validity of Ordinary Shares and Warrants have been passed on by Stuarts Humphries (Caymans).

<div align='center'>EXPERTS</div>

The Consolidated Financial Statements of Australian Oilseeds Investments Pty Ltd. as of and for the years ended June 30, 2024 and 2023, included in this prospectus have been so included in reliance on the report of BDO Audit Pty Ltd. Brisbane, Australia, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting.

<div align='center'>ENFORCEABILITY OF CIVIL LIABILITY</div>

We are incorporated under the laws of the Cayman Islands as an exempted company with limited liability. We are incorporated in the Cayman Islands in order to enjoy the following benefits associated with being a Cayman Islands exempted company, such as:

| ● | political                                                                      
 and economic stability; an effective judicial system; a favorable tax system;’ |
| ● | the                                                                            
 absence of exchange control or currency restrictions; and                      |
| ● | the                                                                            
 availability of professional and support services.                             |

| 82 |

However, certain disadvantages accompany incorporation in the Cayman Islands. These disadvantages include:

| ● | the                                                                                                                                           
 Cayman Islands has a less exhaustive body of securities laws as compared to the United States and these securities laws provide significantly 
 less protection to investors; and                                                                                                             |

| ● | Cayman                                                                                         
 Islands companies may not have standing to sue before the federal courts of the United States. |

Our constitutional documents do not contain provisions requiring that disputes, including those arising under the securities laws of the United States, between us, our officers, directors and shareholders, be arbitrated.

We have appointed Cogency Global Inc., located at