Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 105

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 105
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elected under applicable U.S. Treasury regulations to be treated as a domestic trust for U.S. federal income tax purposes.

If an entity treated as a partnership
for U.S. federal income tax purposes holds our Ordinary Shares, the U.S. federal income tax consequences relating to an investment
in such Ordinary Shares will depend in part upon the status and activities of such entity and the particular partner. Any such entity
should consult its own tax advisor regarding the U.S. federal income tax consequences applicable to it and its partners of the purchase,
ownership, and disposition of our Ordinary Shares.

Persons considering an investment
in our Ordinary Shares should consult their own tax advisors as to the particular tax consequences applicable to them relating to the
purchase, ownership, and disposition of our Ordinary Shares, including the applicability of U.S. federal, state, and local tax laws
and non-U.S. tax laws.

Passive Foreign Investment Company (“PFIC”) Consequences

In general, a corporation organized
outside the United States will be treated as a PFIC for any taxable year in which either (i) at least 75% of its gross income
is “passive income” (“PFIC income test”), or (ii) on average at least 50% of its assets, determined on a
quarterly basis, are assets that produce passive income or are held for the production of passive income (“PFIC asset test”).
Passive income for this purpose generally includes, among other things, dividends, interest, royalties, rents, and gains from the sale
or exchange of property that gives rise to passive income. Assets that produce or are held for the production of passive income generally
include cash (even if held as working capital or raised in a public offering), marketable securities, and other assets that may produce
passive income. Generally, in determining whether a non-U.S. corporation is a PFIC, a proportionate share of the income and assets
of each corporation in which it owns, directly or indirectly, at least a 25% interest (by value) is taken into account.

Although PFIC status is determined
on an annual basis and generally cannot be determined until the end of a taxable year, based on the nature of our current and expected
income and the current and expected value and composition of our assets, we do not presently expect to be a PFIC for our current taxable
year or the foreseeable future. However, there can be no assurance given in this regard because the determination of whether we are