Company: GVH
Filing Date: 2025-02-12
Form Type: 20-F
Source: 0001493152-25-006117
Chunk: 155

Company: Globavend Holdings Ltd
Filing Date: 2025-02-12
Form: 20-F
Item: Item 3
Chunk 155
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 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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  Table of Contents  

As used in this discussion,
the term “ U. S. Holder” means a beneficial owner of our Ordinary Shares who is, for U. S. federal income tax purposes, (i)
an individual who is a citizen or resident of the United States; (ii) a corporation (or entity treated as a corporation for U. S. federal
income tax purposes) created or organized in or under the laws of the United States, any state thereof, or the District of Columbia;
(iii) an estate, the income of which is subject to U. S. federal income tax regardless of its source; or (iv) a trust (x) with respect
to which a court within the United States is able to exercise primary supervision over its administration and one or more U. S. persons
has the authority to control all of its substantial decisions, or (y) that has 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