Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 98

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 98
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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 Shares that is not an Australian tax resident and is not carrying on business in Australia at or through a permanent establishment
is referred to as a “Non-Australian Holder”.

Conversely, for the purposes
of this summary, a holder that is an Australian tax resident or is carrying on business in Australia at or through a permanent establishment
is referred to as an “Australian Resident Holder”.

Please be aware that the residence
concept used in this section applies for Australian tax assessment purposes only. Any reference in this section to a tax, duty, levy impost,
or other charge or withholding of a similar nature refers to Australia’s tax laws and/or concepts only. Also, please note that a
reference to Australian income tax encompasses corporate income tax and personal income tax generally.

Taxation of the Company

As the Company is a fully