Company: RTNTF
Filing Date: 2025-03-13
Form Type: 424B5
Source: 0001104659-25-023282
Chunk: 52

Company: RIO TINTO LTD
Filing Date: 2025-03-13
Form: 424B5
Chunk 52
---
 no residual operation. Section 12-190 of Schedule 1 will not apply to RTP Debt Securities provided Rio Tinto Finance (USA) plc does not carry on business in Australia or through an Australian Establishment (which is not presently expected to be the case). Likewise, Section 12-190 of Schedule 1 will not apply to RTI Debt Securities provided Rio Tinto Finance (USA) Inc. does not carry on business in Australia or through an Australian Establishment (which is not presently expected to be the case).

No debt securities will be subject to death, estate or succession duties imposed by Australia, or by any political subdivision therein having the power to tax, if held at the time of death.

Neither the issue of the debt securities nor the payment of principal, premium (if any) and interest by us in respect of the debt securities would give rise to a liability to a goods and services tax in Australia.

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TABLE OF CONTENTS

#### United Kingdom Taxation
For a summary of certain U.K. tax considerations at the date hereof with respect to the acquisition, ownership and disposition of the Notes, please review the section entitled “Taxation — United Kingdom Taxation” in the base prospectus, except that the section entitled “United Kingdom Taxation — Inheritance tax” is deleted in its entirety and replaced with the information below:

#### Inheritance Tax
The comments below assume that the Finance Bill, as ordered to be published on 7 November 2024 (the “Finance Bill”), will be enacted without amendment.

A holder of the Notes who, before 6 April 2025, is an individual domiciled outside the United Kingdom or, on or after 6 April 2025, is not a long-term UK resident (as defined in sections 6A and 6B of the Inheritance Tax Act 1984 (to be introduced by Part 2 Chapter 4 of the Finance Bill) will generally not be liable for United Kingdom inheritance tax in respect of his holding of debt securities. We note, however, that where debt securities are held in a clearing system HMRC has in some contexts considered that their situs is not necessarily determined solely by reference to the location of the register of such debt securities and investors should consult their own tax advisers on the consequences of owning the debt securities in their own particular circumstances.

There may be a liability for United Kingdom inheritance tax for such an individual if a register of debt securities is maintained in the United Kingdom, if any