Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 208

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 208
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 10 and IFRS Accounting Standards 28 - Sale or Contribution of Assets between an Investor and its Associate 
 or Joint Venture                                                                                                                        |

| ● | Amendments                                                                               
 to IFRS Accounting Standards 1 - Classification of Liabilities as Current or Non-current |

| ● | Amendments                                                                                     
 to IFRS Accounting Standards 7 and IFRS Accounting Standards 7 - Supplier Finance Arrangements |

| ● | Amendments                                                                
 to IFRS Accounting Standards 16 - Lease Liability in a Sale and Leaseback |

| ● | Amendments                                                                            
 to IFRS Accounting Standards 18 – Presentation and Disclosure in Financial Statements |

The amendments listed above have been published but are not mandatory for 31 March 2025 reporting periods and have not been early adopted by the Company. These amendments are not expected to have a material impact on the entity in the current or future reporting periods and on foreseeable future transactions.

| F-41 |

3. Trade and Other Receivables

Schedule of Trade and Other Receivables

|                                            |     | Unaudited  
 31         
 March 2025 |           |     | 30        
 June 2024 |           |
|                                            |     | AUD$       |           |     | AUD$      |           |
| CURRENT                                    |     |            |           |     |           |           |
| Related party-Loans Note 21                |     |            |   633,773 |     |           |         - |
| Trade receivables- Related parties Note 21 |     |            |   799,737 |     |           |         - |
| Trade                                      
 receivables, net (1)                       |     |            | 4,309,859 |     |           | 4,470,101 |
| Total current trade and other receivables  |     |            | 5,743,369 |     |           | 4,470,101 |

| (1) | Trade                                                                    
 receivables are presented net of expected net credit loss of AUD$169,148 
 and AUD$138,000                                                          
 at 31 March 2025                                                         
 and 30 June 2024, respectively.                                          |

The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances.

The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the financial statements.

The table below presents the expected