Company: GVH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001213900-25-052766
Chunk: 105

Company: Globavend Holdings Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 105
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 at least 12 months (not including the date of acquisition or date of disposal) at the time of
the disposal of their Ordinary Shares.

The CGT discount is:

| ● | One-half if the Australian Resident Holder is an individual                                                                  
 or trustee: meaning only 50% of the capital gain will be included in the Australian Resident Holder’s assessable income; and |

| ● | One-third if the Australian Resident Holder is a trustee                                                                               
 of a complying superannuation entity: meaning only two-thirds of the capital gain will be included in the Australian Resident Holder’s 
 assessable income.                                                                                                                     |

The CGT discount is not available
to Australian Resident Holders that are companies.

If an Australian Resident Holder
makes a discounted capital gain, any current year and/or carried-forward capital losses will be applied to reduce the undiscounted capital
gain before the relevant CGT discount is applied. The resulting amount forms the Australian Resident Holder’s net capital gain for
the income year and is included in its assessable income.

The CGT discount rules relating
to trusts are complex. Subject to certain requirements being satisfied, the capital gain may flow through to the beneficiaries in that
trust, who will assess the eligibility for the CGT discount in their own right. Accordingly, we recommend trustees seek their own independent
advice on how the CGT discount applies to the trust and its beneficiaries.

Taxation of Non-Australian Holders

Taxation of Dividends

Non-Australian Holders who
do not have a permanent establishment in Australia should not be subject to Australian income tax. As the Company is not regarded as an
Australian company for taxation purposes, Non-Australian Holders should not be subject to Australian dividend withholding tax on their
Ordinary Shares dividends.

Capital Gains Tax (“CGT”) Implications

Disposal of shares

As we are not considered an
Australian company, Non-Australian Holders who are treated as the owners of the underlying shares on the basis that they are absolutely
entitled to those Ordinary Shares will not be subject to Australian capital gains tax on the gain made on a sale or other disposal of
Ordinary Shares.

Dual Residency

If a holder of Ordinary Shares
is a resident of both Australia and the United States under those countries’ domestic taxation laws, that holder may be subject
to tax as an Australian resident. If, however, the holder is determined to be a U.S. resident for the purposes of the Double Taxation
Convention between the United States