Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 130

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 130
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 requirements.

Sale or Other Taxable Disposition of the U.S. debt securities

Subject to the discussion below under “— Information Reporting and Backup Withholding ” and the discussion under “— FATCA ”, a Non-U.S. Holder generally will not be subject to U.S. federal income or withholding tax on gain realized on a sale or other taxable disposition of U.S. debt securities, although any amounts attributable to accrued interest will be taxed as described above under “ Payments on the U.S. debt securities ”.

#### Information Reporting and Backup Withholding.
Information returns are required to be filed with the IRS in connection with payments of interest on the U.S. debt securities to Non-U.S. Holders. Unless a Non-U.S. Holder complies with certification procedures to establish that it is not a U.S. person, information returns may also be filed with the IRS in connection with the proceeds from a sale or other disposition of a U.S. debt security. A Non-U.S. Holder may be subject to backup withholding on payments on the U.S. debt security or on the proceeds from a sale or other disposition of the U.S. debt securities unless it complies with certification procedures to establish that it is not a U.S. person or otherwise establishes an exemption from backup withholding. The certification procedures required to claim the exemption from withholding tax on interest, described above, will avoid backup withholding as well. Amounts withheld under the backup withholding rules are not additional taxes, and may be refunded or credited against a Non-U.S. Holder’s U.S. federal income tax liability, provided the required information is timely furnished to the IRS.

#### FATCA
Pursuant to certain provisions of the Code, commonly known as FATCA, a 30% withholding tax is imposed on (i) certain U.S. source payments and (ii) certain non-U.S. source payments (“foreign passthru payments”) made by “foreign financial institutions”, in each case to persons that fail to meet certain certification, reporting, or related requirements. Interest paid on the U.S. debt securities generally will be subject to withholding under FATCA if a holder fails to provide certification of exemption from FATCA withholding. Proposed regulations have been issued that would eliminate FATCA withholding on payments of gross proceeds from the disposition of assets that can produce U.S. source interest, such as the U.S. debt securities. The U.S. Treasury Department has indicated that taxpayers may rely on these proposed regulations pending their finalization.

A number of jurisdictions (including Australia and the