Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 109

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 109
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 securities and all instruments
relating to other transactions relating to our business are exempt from payment of stamp duty in the Cayman Islands, except for those
which hold interests in land in the Cayman Islands. There are currently no withholding taxes or exchange control regulations in the Cayman
Islands applicable to us or our shareholders.

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The tax consequences that would
apply if we are a PFIC would also be different from those described above if a U.S. Holder were able to make a valid qualified electing
fund (“QEF”) election. As we do not expect to provide U.S. Holders with the information necessary for a U.S. Holder
to make a QEF election, prospective investors should assume that a QEF election will not be available.

The U.S. federal income
tax rules relating to PFICs are very complex. Prospective U.S. investors are strongly urged to consult their own tax advisors with
respect to the impact of PFIC status on the purchase, ownership, and disposition of our Ordinary Shares, the consequences to them of an
investment in a PFIC, any elections available with respect to the Ordinary Shares, and the IRS information reporting obligations with
respect to the purchase, ownership, and disposition of Ordinary Shares of a PFIC.

Distributions

Subject to the discussion above
under “PFIC Consequences,” a U.S. Holder that receives a distribution with respect to our Ordinary Shares generally will
be required to include the gross amount of such distribution in gross income as a dividend when actually or constructively received to
the extent of the U.S. Holder’s pro rata share of our current and/or accumulated earnings and profits (as determined under
U.S. federal income tax principles). To the extent a distribution received by a U.S. Holder is not a dividend because it exceeds
the U.S. Holder’s pro rata share of our current and accumulated earnings and profits, it will be treated first as a tax-free
return of capital and reduce (but not below zero) the adjusted tax basis of the U.S. Holder’s Ordinary Shares. To the extent
the distribution exceeds the adjusted tax basis of the U.S. Holder’s Ordinary Shares, the remainder will be taxed as capital
gain. Because we may not account for our earnings and profits in accordance with U.S. federal income tax principles, U.S. Holders
should expect all distributions to be reported to them as dividends.

Distributions on our Ordinary
Shares that