Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 48

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 48
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 provided Rio Tinto Finance (USA) Inc. does not carry on business in Australia at or through an Australian Establishment (which is not presently expected to be the case). Further, in relation to the RTL Debt Securities, if the issue of those securities satisfies the public offer test, such portions of deemed interest will be covered by the exemption from Australian interest withholding tax contained in Section 128F of the Australian Tax Act.

#### Other Taxes
No ad valorem stamp, issue, registration or similar taxes are payable in Australia in connection with the issue of the debt securities. Furthermore, a transfer of or agreement to transfer debt securities will not be subject to Australian stamp duty.

The Commissioner of Taxation of the Commonwealth of Australia may give a direction under Section 255 of the Australian Tax Act or Section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (“TAA”) requiring the issuer of debt securities to deduct from any payment to any other party (including any holder of debt securities) any amount in respect of income tax payable by that other party in respect of the other party’s other Australian sourced income or sales.

Section 12-140 of Schedule 1 to the TAA will impose a type of withholding tax at the rate of 47% on the payment of interest on certain securities unless the relevant investor has quoted a tax file number, in certain circumstances an Australian Business Number (“ABN”) or proof of some other exception. In relation to the RTL Debt Securities, assuming that the debt securities will at all material times be in registered form and the requirements of Section 128F of the Australian Tax Act are satisfied with respect to the debt securities, these rules should not apply to payments to a holder of debt securities who is not a resident of Australia for tax purposes and does not derive the payments in carrying on business at or through an Australian Establishment. Withholdings may be made from payments to holders of debt securities (including the RTL Debt Securities, the RTI Debt Securities and RTP Debt Securities) who are residents of Australia or non-residents who carry on business at or through an Australian Establishment but who do not quote a tax file number, ABN or provide proof of an appropriate exemption.

Section 12-190 of Schedule 1 to the TAA imposes another type of withholding obligation such that if Rio Tinto Finance (USA) Limited makes a payment to a holder of an RTL Debt Security for a supply the holder of the debt security has made to Rio Tinto Finance (USA) Limited in the course or further