Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 55

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 55
---
, in electronic
form or any other medium, such register of members, including any branch register of members, as may be required of it upon service of
an order or notice by the Tax Information Authority pursuant to the Tax Information Authority Act (2021 Revision) of the Cayman Islands.
This may make it more difficult for you to obtain the information needed to establish any facts necessary for a shareholder motion or
to solicit proxies from other shareholders in connection with a proxy contest.

Certain corporate governance
practices in the Cayman Islands, which is our home country, differ significantly from requirements for companies incorporated in other
jurisdictions, such as the United States. To the extent we choose to follow home country practices with respect to corporate governance
matters, our shareholders may be afforded less protection than they otherwise would under rules and regulations applicable to U.S. domestic
issuers.

As a result of all of the above,
our public shareholders may have more difficulty in protecting their interests in the face of actions taken by management, members of
the board of directors, or our Controlling Shareholder than they would as public shareholders of a company incorporated in the United States.
For a discussion of significant differences between the provisions of the Companies Act and the laws applicable to companies incorporated
in the United States and their shareholders.

<div align='center'>20</div>

Cayman Islands economic substance requirements may have an effect on our business and operations.

Pursuant to the
International Tax Cooperation (Economic Substance) Act, 2018 of the Cayman Islands (“ES Act”) that came into force on
January 1, 2019, a “relevant entity” is required to satisfy the economic substance test set out in the ES Act. A
“relevant entity” includes an exempted company incorporated in the Cayman Islands as is the Company; however, it does
not include an entity that is tax resident outside the Cayman Islands. Accordingly, currently, for so long as the Company is a tax
resident outside the Cayman Islands, including in Hong Kong, it is not required to satisfy the economic substance test set out
in the ES Act. The ES Act continues to evolve and its application is subject to further clarification by regulatory authority. We
may need to allocate additional resources to keep updated with these developments, and we may have to make changes to our operations
in order to comply with all requirements under the ES Act.

We are a foreign private issuer within the meaning of the rules under the Exchange Act, and