Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 103

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 103
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 disposal of our Ordinary Shares (e.g. lawyer’s and accountants’ fees).

New Zealand Profits Taxation

We believe that the Company,
or Globavend HK, should not be treated as tax resident in New Zealand for New Zealand income tax purposes because each of them is
not incorporated in New Zealand, does not have its head office or center of management in New Zealand and its board of directors does
not exercise control of the company in New Zealand. However, there can be no assurance that the New Zealand taxation authorities will
ultimately take a view that is consistent with us.

Provided that the Company is
not tax resident in New Zealand for New Zealand income tax purposes:

| ● | it will be subject to New Zealand income tax on income it                                                                               
 derives or is deemed to derive which has a New Zealand source (such as income derived from or attributable to a permanent establishment 
 that Globavend HK has or is deemed to have in New Zealand, and dividends it receives from a New Zealand tax resident company);          |

| ● | holders of our Ordinary Shares who are not New Zealand tax                                                                          
 residents should not be subject to New Zealand income tax on distributions by Globavend HK or gains realized from the sale or other 
 disposition of our Ordinary Shares; and                                                                                             |

| ● | holders of our Ordinary Shares who are New Zealand tax residents                                                                           
 will be subject to New Zealand income tax on income which they derive or are deemed to derive from the holding and disposition of our      
 Ordinary Shares at the rate applicable to that holder (currently of up to 33%). It is possible that the rate of New Zealand income         
 tax in such situations may be reduced or eliminated by the operation of an applicable double tax agreement between New Zealand and another 
 jurisdiction in which the holder is tax resident. It is also possible that the amount of tax payable in New Zealand may be reduced or      
 offset by a tax credit available for non-New Zealand taxes paid by or on behalf of the holder.                                             |

Material U.S. Federal Income Tax Considerations for U.S. Holders

The following
discussion describes the material U.S. federal income tax consequences relating to the ownership and disposition of our
Ordinary Shares by U.S. Holders (as defined below). This discussion applies to U.S. Holders that purchase our Ordinary
Shares pursuant to this Offering and hold such Ordinary Shares as capital assets. This discussion is based on the U.S. Internal
Revenue Code of 1986, as amended, U.S. Treasury