Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 96

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 96
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 any portion of the Pre-Funded Warrant if the holder (together with its affiliates) would beneficially own
in excess of 4.99% of the number of Ordinary Shares outstanding immediately after giving effect to the exercise, as such percentage ownership
is determined in accordance with the terms of the Pre-Funded Warrants. However, any Pre-Funded Warrant holder may increase or decrease
such percentage to any other percentage not in excess of 9.99%, provided that any increase in such percentage shall not be effective until
61 days following notice from the holder to us.

Fundamental Transaction.In
the event of a fundamental transaction, as described in the Pre-Funded Warrants and generally including any reorganization, recapitalization
or reclassification of our Ordinary Shares, the sale, transfer or other disposition of all or substantially all of our properties or assets,
our consolidation or merger with or into another person, the acquisition of more than 50% of our outstanding Ordinary Shares, or any person
or group becoming the beneficial owner of 50% of the voting power represented by our outstanding Ordinary Shares, the holders of the Pre-Funded
Warrants will be entitled to receive upon exercise of the Pre-Funded Warrants the kind and amount of securities, cash or other property
that the holders would have received had they exercised the Pre-Funded Warrants immediately prior to such fundamental transaction without
regard to any limitations on exercised contained in the Pre-Funded Warrants.

Exchange Listing.We
do not intend to apply to list the Pre-Funded Warrants on any securities exchange or other trading system.

<div align='center'>49

MATERIAL INCOME TAX CONSIDERATIONS</div>

Cayman Islands Taxation

The Cayman Islands currently
levy no taxes on individuals or corporations based upon profits, income, gains or appreciations and there is no taxation in the nature
of inheritance tax or estate duty. There are no other taxes likely to be material to our Company levied by the Government of the Cayman
Islands save for certain stamp duties which may be applicable, from time to time, on certain instruments. No stamp duty is payable in
the Cayman Islands on transfers of shares of Cayman Islands companies save for those which hold interests in land in the Cayman Islands.
There are no exchange control regulations or currency restrictions in effect in the Cayman Islands.

We have received an undertaking
from the Governor in Cabinet of the Cayman Islands to the effect that, for a period of