Company: GVH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001213900-25-052766
Chunk: 106

Company: Globavend Holdings Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 106
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 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 disposal of our Ordinary Shares (e.g. lawyer’s and accountants’ fees).

New Zealand Profits Taxation

We believe that the Company,
or Globavend HK, should not be treated as tax resident in New Zealand for New Zealand income tax purposes because each of them is
not incorporated in New Zealand, does not have its head office or center of management in New Zealand and its board of directors does
not exercise control of the company in New Zealand. However, there can be no assurance that the New Zealand taxation authorities will
ultimately take a view that is consistent with us.

Provided that the Company is
not tax resident in New Zealand for New Zealand income tax purposes:

| ● | it will be subject to New Zealand income tax on income it                                                                               
 derives or is deemed to derive which has a New Zealand source (such as income derived from or attributable to a permanent establishment 
 that Globavend HK has or is deemed to have in New Zealand, and dividends it receives from a New Zealand tax resident company);          |

| ● | holders of our Ordinary Shares who are not New Zealand tax                                                                          
 residents should not be subject to New Zealand income tax on distributions by Globavend HK or gains realized from the sale or other 
 disposition of our Ordinary Shares; and                                                                                             |

| ● | holders of our Ordinary Shares who are New Zealand tax residents                                                                           
 will be subject to New Zealand income tax on income which they derive or are deemed to derive from the holding and disposition of our      
 Ordinary Shares at the rate applicable to that holder (currently of up to 33%). It is possible that the rate of New Zealand income         
 tax in such situations may be reduced or eliminated by the operation of