Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 106

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 106
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 or
will become a PFIC is a fact-intensive inquiry made on an annual basis that depends, in part, upon the composition of our income and assets.
In addition, there can be no assurance that the IRS will agree with our conclusion or that the IRS would not successfully challenge our
position.

If we are a PFIC in any taxable
year during which a U.S. Holder owns our Ordinary Shares, the U.S. Holder could be liable for additional taxes and interest
charges under the “PFIC excess distribution regime” upon (i) a distribution paid during a taxable year that is greater
than 125% of the average annual distributions paid in the three preceding taxable years, or, if shorter, the U.S. Holder’s
holding period for our Ordinary Shares; and (ii) any gain recognized on a sale, exchange, or other disposition, including a pledge,
of our Ordinary Shares, whether or not we continue to be a PFIC. Under the PFIC excess distribution regime, the tax on such distribution
or gain would be determined by allocating the distribution or gain ratably over the U.S. Holder’s holding period for our Ordinary
Shares. The amount allocated to the current taxable year (i.e., the year in which the distribution occurs or the gain is recognized) and
any year prior to the first taxable year in which we are a PFIC will be taxed as ordinary income earned in the current taxable year. The
amount allocated to other taxable years will be taxed at the highest marginal rates in effect for individuals or corporations, as
applicable, to ordinary income for each such taxable year, and an interest charge, generally applicable to underpayments of tax, will
be added to the tax.

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If we are a PFIC for any year
during which a U.S. Holder holds our Ordinary Shares, we must generally continue to be treated as a PFIC by that holder for all succeeding years
during which the U.S. Holder holds such Ordinary Shares, unless we cease to meet the requirements for PFIC status and the U.S. Holder
makes a “deemed sale” election with respect to our Ordinary Shares. If the election is made, the U.S. Holder will be
deemed to sell our Ordinary Shares it holds at their fair market value on the last day of the last taxable year in which we qualified
as a PFIC, and any gain recognized from such deemed sale would be taxed under the PFIC excess distribution regime.