Company: GVH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001213900-25-052766
Chunk: 108

Company: Globavend Holdings Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 108
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 “U.S. Holder” means a beneficial owner of our Ordinary Shares who is, for U.S. federal income tax purposes,
(i) an individual who is a citizen or resident of the United States; (ii) a corporation (or entity treated as a corporation
for U.S. federal income tax purposes) created or organized in or under the laws of the United States, any state thereof, or
the District of Columbia; (iii) an estate, the income of which is subject to U.S. federal income tax regardless of its source;
or (iv) a trust (x) with respect to which a court within the United States is able to exercise primary supervision over
its administration and one or more U.S. persons has the authority to control all of its substantial decisions, or (y) that has
elected under applicable U.S. Treasury regulations to be treated as a domestic trust for U.S. federal income tax purposes.

If an entity treated as a partnership
for U.S. federal income tax purposes holds our Ordinary Shares, the U.S. federal income tax consequences relating to an investment
in such Ordinary Shares will depend in part upon the status and activities of such entity and the particular partner. Any such entity
should consult its own tax advisor regarding the U.S. federal income tax consequences applicable to it and its partners of the purchase,
ownership, and disposition of our Ordinary Shares.

Persons considering an investment
in our Ordinary Shares should consult their own tax advisors as to the particular tax consequences applicable to them relating to the
purchase, ownership, and disposition of our Ordinary Shares, including the applicability of U.S. federal, state, and local tax laws
and non-U.S. tax laws.

Passive Foreign Investment Company (“PFIC”) Consequences

In general, a corporation organized
outside the United States will be treated as a PFIC for any taxable year in which either (i) at least 75% of its gross income
is “passive income” (“PFIC income test”), or (ii) on average at least 50% of its assets, determined on a
quarterly basis, are assets that produce passive income or are held for the production of passive income (“PFIC asset test”).
Passive income for this purpose generally includes, among other things, dividends, interest, royalties, rents, and gains from the sale
or exchange of property that gives rise to passive income. Assets that produce or are held for the production of passive income generally
include cash (even if