Company: GVH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001213900-25-052766
Chunk: 101

Company: Globavend Holdings Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 101
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 being taxed at 8.25% for corporations and 7.5% for unincorporated businesses, and profits exceeding the first HK$2 million
being taxed at 16.5% for corporations and 15% for unincorporated businesses.

In addition, Hong Kong
does not impose withholding tax on gains derived from the sale of stock in Hong Kong companies and does not impose withholding tax
on dividends paid outside of Hong Kong by Hong Kong companies. Accordingly, investors will not be subject to Hong Kong
withholding tax with respect to a disposition of their Ordinary Shares or with respect to the receipt of dividends on their Ordinary Shares,
if any. No income tax treaty relevant to the acquiring, withholding or dealing in the Ordinary Shares exists between Hong Kong and
the United States.

Material Australian Tax Considerations

The following discussions provide
a general summary of the material Australian income tax, stamp duty, and goods and services tax considerations generally applicable to
the acquisition, ownership, and disposal by the absolute beneficial owners of the Ordinary Shares issued by us.

This discussion is based upon
existing Australian tax law as of the date of this prospectus, which is subject to change, possibly retrospectively. This discussion does
not address all aspects of Australian tax law, which may be important to particular investors in light of their investment circumstances,
such as shares held by investors subject to special tax rules (for example, financial institutions, insurance companies, or tax-exempt
organizations).

It does not purport to address
all possible tax situations that may be relevant to a decision to purchase, own, or deposit our Ordinary Shares. It is included herein
solely for preliminary information purposes and is not intended to be, nor should it be construed to be, legal or tax advice. We, our
officers, employees, taxation or other advisers do not accept any liability or responsibility in respect of any statement concerning taxation
consequences or the taxation consequences.

Prospective purchasers of our
Ordinary Shares should consult their tax advisers on the applicable tax consequences related to the ownership of our Ordinary Shares,
based on their particular circumstances.

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The comments in this section
deal only with the Australian taxation implications of the ownership and disposition of our Ordinary shares if you hold our Ordinary shares
as investments on a capital account. In addition, this summary does not discuss any non-Australian or state tax considerations, other
than stamp duty and goods and services tax.

For this summary, a holder
of our Ordinary