**Exhibit 8.1**

 

RINKERGROUP LIMITED AND ITS CONTROLLED ENTITIES

 

**PARTICULARS RELATING TO CONSOLIDATED ENTITIES**

 
| ** **                                          | ** ** | ** **        | ** ** | **%****RINKER GROUP** | ** ** |
|-----------------------------------------------------|------------|-------------------|------------|-----------------------|------------|
| ** **                                          | ** ** | **COUNTRY OF**    | ** ** | **OWNERSHIP**         | ** ** |
| **MARCH 31, 2006**                                  | ** ** | **INCORPORATION** | ** ** | **2006**              | ** ** | **2005** | ** ** |
|                                                |       |              |       |                  |       |   |   |
| **PARENT ENTITY**                                   | ** ** | ** **        | ** ** | ** **            | ** ** | ** ** | ** ** |
| Rinker Group Limited                                |       |              |       |                  |       |   |   |
|                                                |       |              |       |                  |       |   |   |
| **CONSOLIDATED ENTITIES**                           | ** ** | ** **        | ** ** | ** **            | ** ** | ** ** | ** ** |
| ALC Las Vegas Mining Claims, LLC                    |       | USA               | ** ** | **100**               |       | 100 |   |
| American Limestone West, LLC                        |       | USA               | ** ** | **100**               |       | 100 |   |
| ARC Management Company, Inc.                   |       | USA               | ** ** | **100**               |       | 100 |   |
| ARC Materials Corporation                           |       | USA               | ** ** | **100**               |       | 100 |   |
| Ave Maria Rinker Materials, LLC (d)                 |       | USA               | ** ** | **51**                |       | **—** |   |
| ACN 065 064 502 Pty Ltd. (a)                        |       | Australia         | ** ** | **100**               |       | 100 |   |
| Bettaform Constructions Pty Ltd                |       | Australia         | ** ** | **100**               |       | 100 |   |
| Birchtown Holdings, Inc. (d)                   |       | Canada            | ** ** | **100**               |       | **—** |   |
| Broadway & Frame Premix Concrete  Pty Ltd  |       | Australia         | ** ** | **100**               |       | 100 |   |
| Excel Concrete (NSW) Pty Ltd                        |       | Australia         | ** ** | **100**               |       | 100 |   |
| Excel Concrete Pty Ltd                              |       | Australia         | ** ** | **100**               |       | 100 |   |
| FCS Las Vegas Mining Claims, LLC (e)                |       | USA               | ** ** | **—**            |       | 100 |   |
| Florida Crushed Stone Company                       |       | USA               | ** ** | **100**               |       | 100 |   |
| Fort Calhoun Stone Company                          |       | USA               | ** ** | **100**               |       | 100 |   |
| Guernsey Stone Company                              |       | USA               | ** ** | **100**               |       | 100 |   |
| HBM Land, LLC (a)                                   |       | USA               | ** ** | **100**               |       | 100 |   |
| Hydro Conduit Corporation                           |       | USA               | ** ** | **100**               |       | 100 |   |
| Hydro Conduit Management Company, Inc.         |       | USA               | ** ** | **100**               |       | 100 |   |
| Hydro Conduit of Texas, LP                          |       | USA               | ** ** | **100**               |       | 100 |   |
| Hydro Investments, Inc.                        |       | USA               | ** ** | **100**               |       | 100 |   |
| KMC Las Vegas Mining Claims, LLC (e)                |       | USA               | ** ** | **—**            |       | 100 |   |
| Loven, Inc.                                    |       | USA               | ** ** | **100**               |       | 100 |   |
| LV Western Mining Claims, LLC                       |       | USA               | ** ** | **100**               |       | 100 |   |
| Marana Golf Inc.                                    |       | USA               | ** ** | **100**               |       | 100 |   |
| Mili, L.L.C.                                        |       | USA               | ** ** | **100**               |       | 100 |   |
| Minicon Pty Ltd                                     |       | Australia         | ** ** | **100**               |       | 100 |   |
| New Cambria Group, Inc. (d)                    |       | Canada            | ** ** | **100**               |       | **—** |   |
| Northwest Materials Holding Company                 |       | USA               | ** ** | **100**               |       | 100 |   |
| Oxi Golf, LLC (b)                                   |       | USA               | ** ** | **50**                |       | 50 |   |
| Oxi, L.L.C.                                         |       | USA               | ** ** | **100**               |       | 100 |   |
| Pacific Rock Products Trucking, L.L.C.              |       | USA               | ** ** | **100**               |       | 100 |   |
| Pacific Rock Products, L.L.C.                       |       | USA               | ** ** | **100**               |       | 100 |   |
| Port Roseway Marine, Inc. (d)                  |       | Canada            | ** ** | **100**               |       | **—** |   |
| Quality Ready Mix, Inc. (b)                    |       | USA               | ** ** | **50**                |       | 50 |   |
| Readymix Cement Pty Ltd                             |       | Australia         | ** ** | **100**               |       | 100 |   |
| Readymix Emoleum Services Pty Ltd (c)               |       | Australia         | ** ** | **—**            |       | 100 |   |
| Readymix Materials Holdings, LLC (d)                |       | USA               | ** ** | **100**               |       | **—** |   |
| Readymix Properties Pty Ltd                         |       | Australia         | ** ** | **100**               |       | 100 |   |
| Readymix Roads Group Pty Ltd (c)                    |       | Australia         | ** ** | **—**            |       | 100 |   |
| Rinker Australia Pty Limited (a)                    |       | Australia         | ** ** | **100**               |       | 100 |   |
| Rinker Group Share Plan Pty Ltd                     |       | Australia         | ** ** | **100**               |       | 100 |   |
| Rinker Jamaica Ltd.                                 |       | Jamaica           | ** ** | **100**               |       | 100 |   |
| Rinker Materials AM Holdings, LLC (d)               |       | USA               | ** ** | **100**               |       | **—** |   |
| Rinker Materials (Qingdao) Co Ltd                   |       | China             | ** ** | **100**               |       | 100 |   |
| Rinker Materials (Tianjin) Co Ltd                   |       | China             | ** ** | **100**               |       | 100 |   |
| Rinker Management Company, Inc.                |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials Caribbean, LLC                     |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials Corporation                        |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials Leasing L.L.C.                     |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials Nevada, Inc.                  |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials of Florida, Inc.              |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials South Central, Inc.           |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials Steel Framing, Inc.           |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials West, LLC                          |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Materials Western, Inc.                 |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Modular Systems, LLC                         |       | USA               | ** ** | **100**               |       | 100 |   |
| Rinker Offshore Aggregates (Canada) Pty.  Ltd (d)   |       | Australia         | ** ** | **100**               |       | **—** |   |
| Rinker Offshore Aggregates (Holdings) Pty.  Ltd (d) |       | Australia         | ** ** | **100**               |       | **—** |   |
| Rinker St. Lucia Ltd.                               |       | St Lucia          | ** ** | **100**               |       | 100 |   |
| RMF Las Vegas Mining Claims, LLC (e)                |       | USA               | ** ** | **—**            |       | 100 |   |
| SKCOR, LLC                                          |       | USA               | ** ** | **100**               |       | 100 |   |
| Solano Concrete Company, Inc.                  |       | USA               | ** ** | **100**               |       | 100 |   |
| Steel Construction Systems                          |       | USA               | ** ** | **55**                |       | 55 |   |
| Tanner Companies (Yuma) Inc.                        |       | USA               | ** ** | **100**               |       | 100 |   |
| Twin Mountain Rock Company                          |       | USA               | ** ** | **100**               |       | 100 |   |
| Twin Mountain Rock Venture                          |       | USA               | ** ** | **51**                |       | 51 |   |
| United Metro Materials Inc.                         |       | USA               | ** ** | **100**               |       | 100 |   |
| Western Equipment Company                           |       | USA               | ** ** | **100**               |       | 100 |   |
| Wilson Concrete Company                             |       | USA               | ** ** | **100**               |       | 100 |   |
| WPB Las Vegas Mining Claims, LLC (e)                |       | USA               | ** ** | **—**            |       | 100 |   |

 

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(a)  Legal name of controlled entity changed during the year

(b)  50% owned entity controlled as Rinker group exertsmanagement control over entity

(c)  Controlled entity disposed during the year

(d)  Controlled entity formed during the year

(e)  Controlled entity merged into American Limestone West,LLC during the year

 

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