Company: GVH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001213900-25-052766
Chunk: 114

Company: Globavend Holdings Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 114
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 U.S. Holder should not be required to recognize foreign currency gain or loss with respect to the dividend
income. A U.S. Holder may have foreign currency gain or loss if the dividend is converted into U.S. dollars after the date of
receipt.

A non-U.S. corporation
(other than a corporation that is classified as a PFIC for the taxable year in which the dividend is paid or the preceding taxable year)
generally will be considered to be a qualified foreign corporation with respect to any dividend it pays on Ordinary Shares that are readily
tradable on an established securities market in the United States.

Sale, Exchange or Other Disposition of Our Ordinary Shares

Subject to the
discussion above under “PFIC Consequences,” a U.S. Holder generally will recognize capital gain or loss for
U.S. federal income tax purposes upon the sale, exchange, or other disposition of our Ordinary Shares in an amount equal to the
difference, if any, between the amount realized (i.e., the amount of cash plus the fair market value of any property received) on
the sale, exchange, or other disposition and such U.S. Holder’s adjusted tax basis in the Ordinary Shares. Such capital
gain or loss generally will be long-term capital gain taxable at a reduced rate for non-corporate U.S. Holders or long-term
capital loss if, on the date of sale, exchange, or other disposition, the Ordinary Shares were held by the U.S. Holder for more
than one year. Any capital gain of a non-corporate U.S. Holder that is not long-term capital gain is taxed at ordinary income
rates. The deductibility of capital losses is subject to limitations. Any gain or loss recognized from the sale or other disposition
of our Ordinary Shares will generally be gain or loss from sources within the United States for U.S. foreign tax credit
purposes.

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Medicare Tax

Certain U.S. Holders that
are individuals, estates, or trusts and whose income exceeds certain thresholds generally are subject to a 3.8% tax on all or a portion
of their net investment income, which may include their gross dividend income and net gains from the disposition of our Ordinary Shares.
If you are a U.S. person that is an individual, estate, or trust, you are encouraged to consult your tax advisor regarding the applicability
of this Medicare tax to your income and gains with respect to your investment in our Ordinary Shares.

Information Reporting