Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 104

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 104
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 regulations promulgated thereunder, and administrative and judicial
interpretations thereof, all as in effect on the date hereof and all of which are subject to change, possibly with retroactive
effect. This discussion does not address all of the U.S. federal income tax consequences that may be relevant to specific
U.S. Holders in light of their particular circumstances or to U.S. Holders subject to special treatment under
U.S. federal income tax law (such as certain financial institutions; insurance companies; dealers or traders in securities or
other persons that generally mark their securities to market for U.S. federal income tax purposes; tax-exempt entities or
governmental organizations; retirement plans; regulated investment companies; real estate investment trusts; grantor trusts;
brokers, dealers, or traders in securities, commodities, currencies, or notional principal contracts; certain former citizens or
long-term residents of the United States; persons who hold our Ordinary Shares as part of a “straddle,”
“hedge,” “conversion transaction,” “synthetic security,” or integrated investment; persons that
have a “functional currency” other than the U.S. dollar; persons that own directly, indirectly, or through
attribution 10% or more of the voting power of our Ordinary Shares; corporations that accumulate earnings to avoid U.S. federal
income tax; partnerships and other pass-through entities; and investors in such pass-through entities). This discussion does not
address any U.S. state or local or non-U.S. tax consequences or any U.S. federal estate, gift, or alternative minimum
tax consequences.

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As used in this discussion,
the term “U.S. Holder” means a beneficial owner of our Ordinary Shares who is, for U.S. federal income tax purposes,
(i) an individual who is a citizen or resident of the United States; (ii) a corporation (or entity treated as a corporation
for U.S. federal income tax purposes) created or organized in or under the laws of the United States, any state thereof, or
the District of Columbia; (iii) an estate, the income of which is subject to U.S. federal income tax regardless of its source;
or (iv) a trust (x) with respect to which a court within the United States is able to exercise primary supervision over
its administration and one or more U.S. persons has the authority to control all of its substantial decisions, or (y) that has