Company: GVH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001213900-25-052766
Chunk: 107

Company: Globavend Holdings Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 107
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 an applicable double tax agreement between New Zealand and another 
 jurisdiction in which the holder is tax resident. It is also possible that the amount of tax payable in New Zealand may be reduced or      
 offset by a tax credit available for non-New Zealand taxes paid by or on behalf of the holder.                                             |

Material U.S. Federal Income Tax Considerations for U.S. Holders

The following
discussion describes the material U.S. federal income tax consequences relating to the ownership and disposition of our
Ordinary Shares by U.S. Holders (as defined below). This discussion applies to U.S. Holders that purchase our Ordinary
Shares pursuant to this Offering and hold such Ordinary Shares as capital assets. This discussion is based on the U.S. Internal
Revenue Code of 1986, as amended, U.S. Treasury regulations promulgated thereunder, and administrative and judicial
interpretations thereof, all as in effect on the date hereof and all of which are subject to change, possibly with retroactive
effect. This discussion does not address all of the U.S. federal income tax consequences that may be relevant to specific
U.S. Holders in light of their particular circumstances or to U.S. Holders subject to special treatment under
U.S. federal income tax law (such as certain financial institutions; insurance companies; dealers or traders in securities or
other persons that generally mark their securities to market for U.S. federal income tax purposes; tax-exempt entities or
governmental organizations; retirement plans; regulated investment companies; real estate investment trusts; grantor trusts;
brokers, dealers, or traders in securities, commodities, currencies, or notional principal contracts; certain former citizens or
long-term residents of the United States; persons who hold our Ordinary Shares as part of a “straddle,”
“hedge,” “conversion transaction,” “synthetic security,” or integrated investment; persons that
have a “functional currency” other than the U.S. dollar; persons that own directly, indirectly, or through
attribution 10% or more of the voting power of our Ordinary Shares; corporations that accumulate earnings to avoid U.S. federal
income tax; partnerships and other pass-through entities; and investors in such pass-through entities). This discussion does not
address any U.S. state or local or non-U.S. tax consequences or any U.S. federal estate, gift, or alternative minimum
tax consequences.

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As used in this discussion,
the term