Company: MOBBW
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001013762-25-003365
Chunk: 87

Company: Mobilicom Ltd
Filing Date: 2025-03-27
Form: 20-F
Item: Item 9
Chunk 87
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of material U. S. federal and Australian income tax considerations to U. S. holders, as defined below, of the acquisition, ownership and
disposition of ordinary shares, ADSs, and warrants. This discussion is based on the laws in force as of the date of this Annual Report
on Form 20-F, and is subject to changes in the relevant income tax law, including changes that could have retroactive effect. The following
summary does not take into account or discuss the tax laws of any country or other taxing jurisdiction other than the United States and
Australia. Holders are advised to consult their tax advisors concerning the overall tax consequences of the acquisition, ownership and
disposition of ordinary shares, ADSs and warrants in their particular circumstances. This discussion is not intended, and should not be
construed, as legal or professional tax advice.

This summary does not address
the effects of U. S. federal estate and gift tax laws, the alternative minimum tax, or any state and local tax considerations within the
United States, and is not a comprehensive description of all U. S. federal or Australian income tax considerations that may be relevant
to a decision to acquire or dispose of ordinary shares, ADSs, or warrants. Furthermore, this summary does not address U. S. federal or
Australian income tax considerations relevant to holders subject to taxing jurisdictions other than, or in addition to, the United States
and Australia, and does not address all possible categories of holders, some of which may be subject to special tax rules.

Certain Material U. S. Federal Income Tax Considerations

Subject to the limitations
described in the next two paragraphs, the following discussion summarizes certain material U. S. federal income tax consequences to a “ U. S.
Holder” arising from the purchase, ownership and sale of our ordinary shares or ADSs. For this purpose, a “ U. S. Holder”
is a holder of our ordinary shares or ADSs that is: (1) an individual citizen or resident of the United States, including an alien individual
who is a lawful permanent resident of the United States or meets the substantial presence residency test under U. S. federal income tax
laws; (2) a corporation (or entity treated as a corporation for U. S. federal income tax purposes) or a partnership (other than a partnership
that is not treated as a U. S. person under any applicable U. S. Treasury regulations) created or organized under the laws of the United