Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 8

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 8
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 certain exceptions;                                                                                   |

| ● | not                                                                                                                                      
 being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, as amended (“SOX”); |

| ● | reduced                                                                                                                                   
 disclosure obligations regarding executive compensation in our periodic reports, proxy statements, and registration statements, including 
 in this prospectus;                                                                                                                       |

| ● | not                                                                                                                              
 being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board (the “PCAOB”) 
 regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the       
 audit and the financial statements; and                                                                                          |

| ● | exemptions                                                                                                                             
 from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute 
 payments not previously approved.                                                                                                      |

We will remain an emerging growth company until the earliest to occur of:

| ● | the                                                                                                 
 last day of the fiscal year in which we have total annual gross revenue of at least $1.235 billion; |

| ● | the                                                                                                
 date on which we are deemed to be a “large-accelerated filer,” as defined in the Exchange Act; and |

| ● | the                                                                                                 
 date on which we have issued more than $1 billion in non-convertible debt over a three-year period. |

| 2 |

We have elected to take advantage of certain of the reduced disclosure obligations in this prospectus and may elect to take advantage of other reduced reporting requirements in our future filings with the SEC. As a result, the information that we provide to holders of our Ordinary Shares may be different than what you might receive from other public reporting companies in which you hold equity interests. We have elected to avail ourselves of the provision of the JOBS Act that permits emerging growth companies to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. As a result, we will not be subject to new or revised accounting standards at the same time as other public companies that are not emerging growth companies.

We are also a “smaller reporting company” as defined in the Exchange Act. We may continue to be a smaller reporting company even after we are no longer an emerging growth company. We may take advantage of certain of the scaled disclosure requirements available to smaller reporting companies until the fiscal year following the determination that our voting and non-voting common stock held by non-affiliates is $