Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 114

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 114
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 and disposition of debt securities by the partnership.

This summary is based on the tax laws of the United States including the Code, its legislative history, existing and proposed regulations thereunder and published rulings and court decisions, all as of the date hereof and all subject to change at any time, possibly with retroactive effect.

THE SUMMARY OF U.S. FEDERAL INCOME TAX CONSEQUENCES SET OUT BELOW IS FOR GENERAL INFORMATION ONLY. ALL PROSPECTIVE PURCHASERS SHOULD CONSULT THEIR TAX ADVISORS AS TO THE PARTICULAR TAX CONSEQUENCES TO THEM OF OWNING THE DEBT SECURITIES, THE APPLICABILITY AND EFFECT OF STATE, LOCAL, NON-U.S. AND OTHER TAX LAWS AND POSSIBLE CHANGES IN TAX LAW.

U.S. Holders of the RTL Debt Securities, the RTP Debt Securities or the RTI Debt Securities**

#### Payments of Interest
Interest on a debt security, whether payable in U.S. dollars or a currency, composite currency or basket of currencies other than U.S. dollars (a “foreign currency”), other than interest on a “Discount Debt Security” that is not “qualified stated interest” (each as defined below under “— Original Issue Discount — General ”), will be taxable to a U.S. Holder as ordinary income at the time it is received or accrued, depending on the U.S. Holder’s method of accounting for tax purposes, reduced by the allocable amount of amortizable bond premium, subject to the discussion below. For this purpose, interest includes any taxes withheld from interest payments received by a U.S. Holder and any additional amounts payable under “ Description of Guaranteed Debt Securities — Special Situations — Payment of Additional Amounts ”. Interest paid by Rio Tinto Finance (USA) Limited or Rio Tinto Finance (USA) plc (each, a “Non-U.S. issuer”), or by Rio Tinto under a guarantee, on a debt security issued by a Non-U.S. issuer (a “Non-U.S. debt security”) and original issue discount (“OID”), if any, accrued with respect to the Non-U.S. debt securities (as described below under “— Original Issue Discount ”) generally will constitute income from sources outside the United States. Interest paid by Rio Tinto Finance (USA) Inc. (the “U.S. issuer”), or by Rio Tinto under a guarantee, on a debt security issued by the U.S. issuer (a “U.S. debt security”) and OID, if any, accrued with respect to the