Immuron Ltd

ITEM 16B. CODE OF ETHICS

We have adopted a code of ethics that applies to all senior financial officers of our Company, including our chief executive officer, chief financial officer, chief accounting officer or controller, or persons performing similar functions. The code of ethics is publicly available under “Investor Centre” on our website atwww.Immuron.com.au Written copies are available upon request. If we make any substantive amendment to the code of ethics or grant any waivers, including any implicit waiver, from a provision of the codes of ethics, we will disclose the nature of such amendment or waiver on our website.