Company: COOT
Filing Date: 2025-07-14
Form Type: DEF 14A
Source: 0001641172-25-019283
Chunk: 18

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-07-14
Form: DEF 14A
Chunk 18
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 to use the relative decrease in the number of issued Class A ordinary shares for anti-takeover purposes. The Board has
no present intent to authorize the issuance of additional Class A ordinary shares of capital share to discourage efforts to obtain control
of the Company if they were to arise.

Fractional Shares

We will not issue fractional
shares in connection with the implementation of the Reverse Share Split. If a beneficial owner of our Class A ordinary shares would be
entitled to receive a fractional share upon completion of the Reverse Share Split, we will instead round up to the nearest whole number
of shares.

U.S. Federal Income Tax Consequences

The following summary describes
certain material United States federal income tax consequences of the Reverse Share Split to holders of our Class A ordinary shares. This
summary is based on the income tax provisions of the Internal Revenue Code of 1986, as amended (the “Code”), United States
Treasury regulations promulgated thereunder, administrative rulings and judicial authority, all as in effect as of the date of this proxy
statement. Subsequent developments in United States federal income tax law, including changes in law or differing interpretations, which
may be applied retroactively, could result in the United States federal income tax consequences of the Reverse Share Split differing from
those discussed below.

This summary does not address
all of the United States federal income tax consequences that may be relevant to holders of our Class A ordinary shares in light of their
particular circumstances or to holders that may be subject to special tax rules, including, without limitation, banks, insurance companies,
thrift institutions, other financial institutions, regulated investment companies, real estate investment trusts, personal holding companies,
foreign entities, nonresident alien individuals, broker-dealers, S corporations, partnerships or other pass-through entities, tax-exempt organizations,
United States expatriates, holders subject to the alternative minimum tax, traders in securities that elect to use a mark-to-market method
of accounting, dealers in securities or currencies, holders of our Class A ordinary shares whose functional currency is not the U.S. dollar,
holders that hold our Class A ordinary shares as part of a position in a “straddle” or as part of a “hedging,”
“conversion” or other integrated investment transaction for federal income tax purposes, persons who acquire shares of our
Class A ordinary shares in connection with employment or other performance of services, or persons that do not hold our Class A ordinary
shares as “capital assets” as defined in the Code (