Company: GVH
Filing Date: 2025-10-01
Form Type: F-3
Source: 0001213900-25-094769
Chunk: 89

Company: Globavend Holdings Ltd
Filing Date: 2025-10-01
Form: F-3
Chunk 89
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 securities subject to purchase        
 under the purchase contract;                                                                                                              |
| ● | any acceleration, cancellation,                                                                                                           
 termination or other provisions relating to the settlement of the purchase contracts;                                                     |
| ● | a discussion of certain                                                                                                                   
 U.S. federal income tax considerations applicable to the purchase contracts;                                                              |
| ● | whether the purchase contracts                                                                                                            
 will be issued in fully registered or global form; and                                                                                    |
| ● | any other terms of the                                                                                                                    
 purchase contracts and any securities subject to such purchase contracts.                                                                 |

<div align='center'>41</div>

DESCRIPTION OF UNITS

We may issue units comprising two or more securities described in this prospectus in any combination.

Each unit will be issued so that the holder of the unit also is the holder of each security included in the unit. Thus, the unit will have the rights and obligations of a holder of each included security. Units may be issued pursuant to the terms of a unit agreement, which may provide that the securities included in the unit may not be held or transferred separately at any time or at any time before a specified date. A copy of the forms of the unit agreement and, if applicable, the unit certificate relating to any particular issue of units will be filed with the SEC each time we issue units pursuant to a unit agreement, and you should read those documents for provisions that may be important to you. For more information on how you can obtain copies of the forms of the unit agreement and the related unit certificate, see the section of this prospectus titled “Where You Can Find Additional Information.”

The prospectus supplement relating to any particular issuance of units will describe the terms of those units, including, to the extent applicable, the following:

| ● | the designation and terms                                                                                                         
 of the units and the securities comprising the units, including whether and under what circumstances those securities may be held 
 or transferred separately;                                                                                                        |
| ● | any provision for the issuance,                                                                                                   
 payment, settlement, transfer or exchange of the units or of the securities comprising the units; and                             |
| ● | whether the units will                                                                                                            
 be issued in fully registered or global form.                                                                                     |

<div align='center'>42

MATERIAL INCOME TAX CONSIDERATIONS</div>

The following is a discussion on certain Cayman Islands Hong Kong and Australian income tax consequences of an investment in the Ordinary Shares. The discussion is a general summary of present law, which is subject to prospective and retroactive change. It is not intended as tax