Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 102

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 102
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 to reduce the undiscounted capital
gain before the relevant CGT discount is applied. The resulting amount forms the Australian Resident Holder’s net capital gain for
the income year and is included in its assessable income.

The CGT discount rules relating
to trusts are complex. Subject to certain requirements being satisfied, the capital gain may flow through to the beneficiaries in that
trust, who will assess the eligibility for the CGT discount in their own right. Accordingly, we recommend trustees seek their own independent
advice on how the CGT discount applies to the trust and its beneficiaries.

Taxation of Non-Australian Holders

Taxation of Dividends

Non-Australian Holders who
do not have a permanent establishment in Australia should not be subject to Australian income tax. As the Company is not regarded as an
Australian company for taxation purposes, Non-Australian Holders should not be subject to Australian dividend withholding tax on their
Ordinary Shares dividends.

Capital Gains Tax (“CGT”) Implications

Disposal of shares

As we are not considered an
Australian company, Non-Australian Holders who are treated as the owners of the underlying shares on the basis that they are absolutely
entitled to those Ordinary Shares will not be subject to Australian capital gains tax on the gain made on a sale or other disposal of
Ordinary Shares.

Dual Residency

If a holder of Ordinary Shares
is a resident of both Australia and the United States under those countries’ domestic taxation laws, that holder may be subject
to tax as an Australian resident. If, however, the holder is determined to be a U.S. resident for the purposes of the Double Taxation
Convention between the United States and Australia, the Australian tax would be subject to limitation by the Double Taxation Convention.
Holders should obtain specialist taxation advice in these circumstances.

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General Australian Tax Matters

The below comments apply to
both Australian Resident Holders and Non-Australian Holders.

Stamp Duty

No Australian stamp duty is
payable on the issue, transfer and/or surrender of the Ordinary Shares, provided that the securities issued, transferred and/or surrendered
do not represent 90% or more of our issued shares.

Goods and Services Tax

No Australian GST will be payable
on the supply of the Ordinary Shares.

Subject to certain requirements,
there may be a restriction on the entitlement of holders of our Ordinary Share to claim an input tax credit for any GST incurred on costs
associated with the acquisition or