**Exhibit 8.1**

 

**Particularsrelating to entities consolidated in the economic entity**

 
|                                                                               |   | **Country of  incorporation** |       | **%****Rinker group  ownership2004** |       |
|------------------------------------------------------------------------------------|--------|-------------------------------|------------|--------------------------------------|------------|
|                                                                               |   |                          |       |                                 |       |
| **Parent entity**                                                                  |   |                          |       |                                 |       |
| Rinker Group Limited  (formerly CSR Investments Overseas Ltd)                      |   | Australia                     |       |                                 |       |
| **Combined entities**                                                              |   |                          |       |                                 |       |
| ALC Las Vegas Mining Claims, LLC                                                   |   | USA                           | ** ** | **100**                              | ** ** |
| American Limestone West, LLC                                                       |   | USA                           | ** ** | **100**                              | ** ** |
| ARC Management Company, Inc.                                                       |   | USA                           | ** ** | **100**                              | ** ** |
| ARC Materials Corporation                                                          |   | USA                           | ** ** | **100**                              | ** ** |
| Ballestrin Concrete Construction Pty Limited(d)                                    |   | Australia                     | ** ** | **100**                              | ** ** |
| Bettaform Constructions Pty Ltd(d)                                                 |   | Australia                     | ** ** | **100**                              | ** ** |
| Broadway & Frame Premix Concrete Pty Ltd(a)                                    |   | Australia                     | ** ** | **100**                              | ** ** |
| Excel Concrete (NSW) Pty Ltd(b)                                                    |   | Australia                     | ** ** | **100**                              | ** ** |
| Excel Concrete Pty Ltd(b)                                                          |   | Australia                     | ** ** | **100**                              | ** ** |
| FCS Las Vegas Mining Claims, LLC                                                   |   | USA                           | ** ** | **100**                              | ** ** |
| Florida Crushed Stone Company                                                      |   | USA                           | ** ** | **100**                              | ** ** |
| Fort Calhoun Stone Company                                                         |   | USA                           | ** ** | **100**                              | ** ** |
| Guernsey Stone Company                                                             |   | USA                           | ** ** | **100**                              | ** ** |
| HCC Las Vegas Mining Claims, LLC                                                   |   | USA                           | ** ** | **100**                              | ** ** |
| Hydro Conduit Corporation                                                          |   | USA                           | ** ** | **100**                              | ** ** |
| Hydro Conduit Management Company, Inc.                                             |   | USA                           | ** ** | **100**                              | ** ** |
| Hydro Conduit of Texas, LP                                                         |   | USA                           | ** ** | **100**                              | ** ** |
| Hydro Investments, Inc.                                                            |   | USA                           | ** ** | **100**                              | ** ** |
| KMC Las Vegas Mining Claims, LLC                                                   |   | USA                           | ** ** | **100**                              | ** ** |
| LV Western Mining Claims, LLC                                                      |   | USA                           | ** ** | **100**                              | ** ** |
| Marana Golf, Inc.                                                                  |   | USA                           | ** ** | **100**                              | ** ** |
| Mili, L.L.C.                                                                       |   | USA                           | ** ** | **100**                              | ** ** |
| Minicon Pty Ltd(a)                                                                 |   | Australia                     | ** ** | **100**                              | ** ** |
| Northwest Materials Holding Company                                                |   | USA                           | ** ** | **100**                              | ** ** |
| Oxi Golf, LLC (e)                                                                  |   | USA                           | ** ** | **50**                               | ** ** |
| Oxi, L.L.C.                                                                        |   | USA                           | ** ** | **100**                              | ** ** |
| Pacific Rock Products Trucking, L.L.C.                                             |   | USA                           | ** ** | **100**                              | ** ** |
| Pacific Rock Products, L.L.C.                                                      |   | USA                           | ** ** | **100**                              | ** ** |
| Pipe Liners, Inc.                                                                  |   | USA                           | ** ** | **100**                              | ** ** |
| Quality Ready Mix, Inc.(e)                                                         |   | USA                           | ** ** | **50**                               | ** ** |
| Readymix Cement Pty Ltd(a)                                                         |   | Australia                     | ** ** | **100**                              | ** ** |
| Readymix Emoleum Services  Pty Ltd  (formerly CSR Emoleum Services Pty Ltd)        |   | Australia                     | ** ** | **100**                              | ** ** |
| Readymix Holdings Pty Ltd                                                          |   | Australia                     | ** ** | **100**                              | ** ** |
| Readymix Properties Pty Ltd  (formerly Humes Australia Pty Ltd)                    |   | Australia                     | ** ** | **100**                              | ** ** |
| Readymix Roads Group Pty  Ltd  (formerly Readymix Australia Pty Ltd)               |   | Australia                     | ** ** | **100**                              | ** ** |
| Rinker Group Share Plan Pty  Ltd  (formerly Roads Holdings Pty Ltd)                |   | Australia                     | ** ** | **100**                              | ** ** |
| Rinker Materials (Qingdao) Co Ltd(a)                                               |   | China                         | ** ** | **100**                              | ** ** |
| Rinker Materials (Tianjin)  Co Ltd  (formerly CSR (Tianjin) Readymix Co., Ltd)     |   | China                         | ** ** | **100**                              | ** ** |
| Rinker Management Company, Inc.                                                    |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials Caribbean LLC(a)                                                  |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials Corporation                                                       |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials Foreign Sales Corporation(c)                                      |   | US  Virgin Is.                | ** ** | **—**                           | ** ** |
| Rinker Materials Leasing  L.L.C.  (formerly Kiewit Materials Leasing L.L.C.)       |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials Nevada, Inc.                                                      |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials of Florida, Inc.                                                  |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials Polypipe, Inc.                                                    |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials South  Central, Inc.  (formerly American Limestone Company, Inc.) |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials Steel Framing, Inc.                                               |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials West, LLC                                                         |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Materials Western,  Inc.  (formerly Kiewit Materials Company)               |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker Modular Systems, LLC                                                        |   | USA                           | ** ** | **100**                              | ** ** |
| Rinker St. Lucia Ltd.(a)                                                           |   | St.  Lucia                    | ** ** | **100**                              | ** ** |
| RMF Las Vegas Mining Claims, LLC                                                   |   | USA                           | ** ** | **100**                              | ** ** |
| SKCOR, LLC                                                                         |   | USA                           | ** ** | **100**                              | ** ** |
| Solano Concrete Company, Inc.                                                      |   | USA                           | ** ** | **100**                              | ** ** |
| Steel Construction Systems                                                         |   | USA                           | ** ** | **55**                               | ** ** |
| Stonelea, LLC(c)                                                                   |   | USA                           | ** ** | **—**                           | ** ** |
| Tanner Companies (Yuma), Inc.                                                      |   | USA                           | ** ** | **100**                              | ** ** |
| Twin Mountain Rock Company                                                         |   | USA                           | ** ** | **100**                              | ** ** |
| Twin Mountain Rock Venture                                                         |   | USA                           | ** ** | **51**                               | ** ** |
| United Metro Materials Inc.                                                        |   | USA                           | ** ** | **100**                              | ** ** |
| Western Equipment Company                                                          |   | USA                           | ** ** | **100**                              | ** ** |
| Wilson Concrete Company                                                            |   | USA                           | ** ** | **100**                              | ** ** |
| WPB Las Vegas Mining Claims, LLC                                                   |   | USA                           | ** ** | **100**                              | ** ** |

 

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(a)                        Controlled entity formed during the year

(b)                       Controlled entity acquired during the year

(c)                        Controlled entity liquidated during the year

(d)                       Beneficially owned by Readymix Holdings PtyLimited

(e)                        50% owned entity controlled as Rinker Groupexerts management control over entity.

 

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