Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 97

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 97
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 20 years from the date of the undertaking,
no law that thereafter is enacted in the Cayman Islands imposing any tax or duty to be levied on profits, income, gains or appreciations
shall apply to our Company or its operations; and that no tax to be levied on profits, income, gains or appreciations or which is in the
nature of estate duty or inheritance tax shall be payable (a) on or in respect of the shares, debentures or other obligations of
our Company; or (b) by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions Act of the
Cayman Islands.

Hong Kong Profits Taxation

No tax is imposed in Hong Kong
in respect of capital gains from the sale of property, such as our Ordinary Shares. Generally, gains arising from disposal of the Ordinary
Shares which are held more than two years are considered capital in nature. However, trading gains from the sale of property by persons
carrying on a trade, profession or business in Hong Kong where such gains are derived from or arise in Hong Kong from such trade,
profession or business will be chargeable to Hong Kong profit tax. Liability for Hong Kong profits tax would therefore arise
in respect of trading gains from the sale of Ordinary Shares realized by persons in the course of carrying on a business of trading or
dealing in securities in Hong Kong where the purchase or sale contracts are effected (being negotiated, concluded and/or executed)
in Hong Kong. Effective from April 1, 2018, profits tax is levied on a two-tiered profits tax rate basis, with the first HK$2 million
of profits being taxed at 8.25% for corporations and 7.5% for unincorporated businesses, and profits exceeding the first HK$2 million
being taxed at 16.5% for corporations and 15% for unincorporated businesses.

In addition, Hong Kong
does not impose withholding tax on gains derived from the sale of stock in Hong Kong companies and does not impose withholding tax
on dividends paid outside of Hong Kong by Hong Kong companies. Accordingly, investors will not be subject to Hong Kong
withholding tax with respect to a disposition of their Ordinary Shares or with respect to the receipt of dividends on their Ordinary Shares,
if any. No income tax treaty relevant to the acquiring, withholding or dealing in the Ordinary Shares exists between Hong Kong and
the United States.

Material Australian Tax Considerations