Company: COOT
Filing Date: 2025-07-14
Form Type: DEF 14A
Source: 0001641172-25-019283
Chunk: 19

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-07-14
Form: DEF 14A
Chunk 19
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generally, property held for investment). If a partnership (or other entity
classified as a partnership for United States federal income tax purposes) is the beneficial owner of our Class A ordinary shares, the
United States federal income tax treatment of a partner in the partnership will generally depend on the status of the partner and the
activities of the partnership. Partnerships that hold our Class A ordinary shares, and partners in such partnerships, should consult their
own tax advisors regarding the United States federal income tax consequences of the Reverse Share Split.

This summary does not address
tax considerations under state, local, non-U.S., and non-income tax laws. Furthermore, no ruling or tax opinion of
legal or tax counsel has been obtained with respect to the consequences of the Reverse Share Split.

TAX MATTERS ARE COMPLICATED,
AND THE TAX CONSEQUENCES OF THE REVERSE SHARE SPLIT DEPEND UPON THE PARTICULAR CIRCUMSTANCES OF EACH SHAREHOLDER. ACCORDINGLY, EACH SHAREHOLDER
SHOULD CONSULT ITS OWN TAX ADVISOR REGARDING THE UNITED STATES FEDERAL, STATE, LOCAL, AND FOREIGN INCOME AND OTHER TAX CONSEQUENCES OF
THE REVERSE SHARE SPLIT.

The Reverse Share Split should
be treated as a recapitalization that qualifies as a corporate “reorganization,” as defined in the Code, for United States
federal income tax purposes. Therefore, subject to the limitations and qualifications set forth in this discussion and to the note below
regarding the receipt of an additional fraction of a share, no gain or loss will be recognized by a holder of our Class A ordinary shares
upon the Reverse Share Split, the aggregate tax basis in the Class A ordinary shares received by a holder pursuant to the Reverse Share
Split would equal the aggregate tax basis in the Class A ordinary shares surrendered by such holder under the Reverse Share Split, and
the holding period for the Class A ordinary shares received by a holder under the Reverse Share Split should include the holding period
for the Class A ordinary shares surrendered by such holder under the Reverse Share Split.

As noted above, we will not
issue fractional shares in connection with the Reverse Share Split. Instead, holders of our Class A ordinary shares, who otherwise would
be entitled to receive fractional shares of our Class A ordinary shares will automatically be entitled to receive an additional fraction
of a share of Class A ordinary shares to round up to the next whole post-Reverse Share Split Ordinary Share. The U.S. federal income tax
consequences of