Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 125

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 125
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 debt securities.

#### Purchase, Sale and Retirement of Debt Securities
A U.S. Holder generally will recognize gain or loss on the sale or retirement of a debt security equal to the difference between the amount realized on the sale or retirement and the U.S. Holder’s adjusted tax basis of the debt security. A U.S. Holder’s adjusted tax basis in a debt security generally will be its cost, increased by the amount of any OID or market discount included in the U.S. Holder’s income with respect to the debt security and the amount, if any, of income attributable to de minimis OID and de minimis market discount included in the U.S. Holder’s income with respect to the debt security and reduced by (i) the amount of any payments that are not qualified stated interest payments, and (ii) the amount of any amortizable bond premium applied to reduce interest on the debt security. The amount realized does not include the amount attributable to accrued but unpaid interest, which will be taxable as interest income to the extent not previously included in income. Except to the extent described above under “— Original Issue Discount — Market Discount ” or “— Original Issue Discount — Short Term Debt Securities ” or attributable to changes in exchange rates (as discussed below), gain or loss recognized on the sale or retirement of a debt security will be capital gain or loss and will be long-term capital gain or loss if the U.S. Holder’s holding period in the debt securities exceeds one year. The deductibility of capital losses is subject to limitations.

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Gain or loss realized by a U.S. Holder on the sale or retirement of a debt security generally will be U.S. source. As a result of recent changes to the foreign tax credit rules, non-U.S. taxes (if any) imposed on the sale or retirement of a debt security by a U.S. Holder are generally unlikely to be treated as creditable taxes for the U.S. Holder, though this may depend on the U.S. Holder’s particular circumstances, including whether the U.S. Holder may claim benefits under an applicable income tax treaty. Non-U.S. taxes on disposition gains that are not creditable may possibly reduce the amount realized on the disposition of a debt security or alternatively may be deductible. The application of these rules is very complex, and prospective purchasers should consult their tax advisors regarding the U.S. federal income tax consequences if any non-U.S. taxes are imposed on disposition gains, including their ability to credit or