Company: GVH
Filing Date: 2025-04-15
Form Type: DRS
Source: 0001641172-25-004806
Chunk: 104

Company: Globavend Holdings Ltd
Filing Date: 2025-04-15
Form: DRS
Chunk 104
---
 liability if the required information is furnished by the U.S. Holder on a timely basis to
the IRS.

U.S. Holders should consult
their own tax advisors regarding the backup withholding tax and information reporting rules.

EACH PROSPECTIVE INVESTOR IS URGED TO CONSULT ITS OWN TAX ADVISOR ABOUT THE TAX CONSEQUENCES TO IT OF AN INVESTMENT IN OUR ORDINARY SHARES IN LIGHT OF THE INVESTOR’S OWN CIRCUMSTANCES.

Prospective investors should
consult their professional advisers on the possible tax consequences of buying, holding, or selling any Ordinary Shares under the laws
of their country of citizenship, residence, or domicile.

The following is a discussion
on certain Cayman Islands and Hong Kong income tax consequences of an investment in the Ordinary Shares. The discussion is a general summary
of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s
particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands and Hong Kong laws.

| 58 |

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

In
connection with this Offering, we will enter into an underwriting agreement with Univest Securities, LLC (the “Representative”),
as representative of the underwriters, or the representative, in this Offering. The representative may retain other brokers or
dealers to act as sub-agents or selected dealers on their behalf in connection with this Offering. The underwriters have agreed
to purchase from us, on a firm commitment basis, the number of Ordinary Units (or Pre-Funded Units in lieu thereof) set
forth opposite its name below, at the offering price less the underwriting discounts and commission set forth on the cover page of this
prospectus and as indicated below:

| Name of Underwriters   |     | Number            
 of Ordinary Units |     | Number              
 of Pre-Funded Units |
| Univest Securities LLC |     |                   |     |                     |
| Total                  |     |                   |     |                     |

A
form of the underwriting agreement is filed as Exhibit 1.1 to the registration statement of which this prospectus is part.

The
underwriters are offering the securities subject to their acceptance of the securities from us and subject to prior sale. The underwriting
agreement provides that the obligations of the underwriters to pay for and accept delivery of the securities offered by this prospectus
are subject to the