Company: MOBBW
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001013762-25-003365
Chunk: 97

Company: Mobilicom Ltd
Filing Date: 2025-03-27
Form: 20-F
Item: Item 9
Chunk 97
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 S. holder as may
be required under applicable Treasury regulations. Backup withholding may apply to these payments if the U. S. Holder fails to provide
an accurate taxpayer identification number or certification of exempt status or fails to comply with applicable certification requirements.
Certain U. S. Holders (including, among others, corporations) are not subject to backup withholding and information reporting. Backup withholding
is not an additional tax. Any amounts withheld under the backup withholding rules from a payment to a U. S. Holder will be refunded (or
credited against such U. S. Holder’s U. S. federal income tax liability, if any), provided the required information is timely furnished
to the IRS. Prospective investors should consult their own tax advisors as to their qualification for exemption from backup withholding
and the procedure for establishing an exemption.

Certain individual U. S. Holders
(and under Treasury regulations, certain entities) may be required to report to the IRS (on Form 8938), and/or on FinCEN Form 114 (Report
of Foreign Bank and Financial Accounts (FBAR)) information with respect to their investment in the ordinary shares or ADSs not held through
an account with a U. S. financial institution. U. S. Holders who fail to report required information could become subject to substantial
penalties. U. S. Holders are encouraged to consult with their own tax advisors regarding foreign financial asset reporting requirements
with respect to their investment in the ordinary shares or ADSs.

U. S. Holders who acquire any
of the ordinary shares or ADSs for cash may be required to file an IRS Form 926 (Return by a U. S. Transferor of Property to a Foreign
Corporation) with the IRS and to supply certain additional information to the IRS if (i) immediately after the transfer, the U. S. Holder
owns directly or indirectly (or by attribution) at least 10% of our total voting power or value or (ii) the amount of cash transferred
to us in exchange for the ordinary shares or ADSs when aggregated with all related transfers under applicable regulations, exceeds U. S.$100,000.
Substantial penalties may be imposed on a U. S. Holder that fails to comply with this reporting requirement. Each U. S. Holder is urged
to consult with its own tax advisor regarding this reporting obligation.

If we are treated as a PFIC,
U. S. Holders generally are required to file to file annual tax returns