Company: GVH
Filing Date: 2025-04-15
Form Type: DRS
Source: 0001641172-25-004806
Chunk: 96

Company: Globavend Holdings Ltd
Filing Date: 2025-04-15
Form: DRS
Chunk 96
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 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.

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.

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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 its own tax advisor regarding the U.S. federal income tax consequences applicable to it and its partners of the purchase,
ownership, and disposition of our Ordinary Shares.

Persons considering an investment
in our Ordinary