**Exhibit 8.1**

 

RINKER GROUP LIMITED AND ITS CONTROLLEDENTITIES

 

**PARTICULARS RELATING TO ENTITIES CONSOLIDATED IN THE ECONOMICENTITY**

 
| ** **                                        | ** ** | ** **        | ** ** | **%****RINKER GROUP** | ** ** | ** ** | ** ** | ** **                                | ** ** | **% RINKER GROUP** | ** ** |
|---------------------------------------------------|------------|-------------------|------------|-----------------------|------------|------------|------------|-------------------------------------------|------------|--------------------|------------|
| ** **                                        | ** ** | **COUNTRY OF**    | ** ** | **OWNERSHIP**         | ** ** | ** ** | ** ** | **COUNTRY OF**                            | ** ** | **OWNERSHIP**      | ** ** |
| ** **                                        | ** ** | **INCORPORATION** | ** ** | **2005**              | ** ** | **2004**   | ** ** | ** **                                | ** ** | **INCORPORATION**  | ** ** | **2005** | ** ** | **2004** | ** ** |
| **PARENT ENTITY**                                 | ** ** | ** **        | ** ** | ** **            | ** ** | ** ** | ** ** | ** **                                | ** ** | ** **         | ** ** | ** ** | ** ** | ** ** | ** ** |
| Rinker Group Limited                              |       |              |       |                  |       |       |       |                                      |       |               |       |   |   |   |   |
|                                              |       |              |       |                  |       |       |       |                                      |       |               |       |   |   |   |   |
| **COMBINED ENTITIES**                             | ** ** | ** **        | ** ** | ** **            | ** ** | ** ** | ** ** | ** **                                | ** ** | ** **         | ** ** | ** ** | ** ** | ** ** | ** ** |
| ALC Las Vegas Mining Claims, LLC                  |       | USA               | ** ** | **100**               |       | 100        |       | Readymix Emoleum Services Pty Ltd         |       | Australia          | ** ** | **100** |   | 100 |   |
| American Limestone West, LLC                      |       | USA               | ** ** | **100**               |       | 100        |       | Readymix Holdings Pty Ltd                 |       | Australia          | ** ** | **100** |   | 100 |   |
| ARC Management Company, Inc.                 |       | USA               | ** ** | **100**               |       | 100        |       | Readymix Properties Pty Ltd               |       | Australia          | ** ** | **100** |   | 100 |   |
| ARC Materials Corporation                         |       | USA               | ** ** | **100**               |       | 100        |       | Readymix Roads Group Pty Ltd              |       | Australia          | ** ** | **100** |   | 100 |   |
| Ballestrin Concrete Construction Pty Limited      |       | Australia         | ** ** | **100**               |       | 100        |       | Rinker Group Share Plan Pty Ltd           |       | Australia          | ** ** | **100** |   | 100 |   |
| Bettaform Constructions Pty Ltd                   |       | Australia         | ** ** | **100**               |       | 100        |       | Rinker Jamaica Ltd (a)                    |       | Jamaica            | ** ** | **100** |   | — |   |
| Broadway & Frame Premix Concrete Pty Ltd |       | Australia         | ** ** | **100**               |       | 100        |       | Rinker Materials (Qingdao) Co Ltd         |       | China              | ** ** | **100** |   | 100 |   |
| Excel Concrete (NSW) Pty Ltd                      |       | Australia         | ** ** | **100**               |       | 100        |       | Rinker Materials (Tianjin) Co Ltd         |       | China              | ** ** | **100** |   | 100 |   |
| Excel Concrete Pty Ltd                            |       | Australia         | ** ** | **100**               |       | 100        |       | Rinker Management Company, Inc.      |       | USA                | ** ** | **100** |   | 100 |   |
| FCS Las Vegas Mining Claims, LLC                  |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials Caribbean LLC            |       | USA                | ** ** | **100** |   | 100 |   |
| Florida Crushed Stone Company                     |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials Corporation              |       | USA                | ** ** | **100** |   | 100 |   |
| Fort Calhoun Stone Company                        |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials Leasing L.L.C.           |       | USA                | ** ** | **100** |   | 100 |   |
| Guernsey Stone Company                            |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials Nevada, Inc.        |       | USA                | ** ** | **100** |   | 100 |   |
| HCC Las Vegas Mining Claims, LLC                  |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials of Florida, Inc.    |       | USA                | ** ** | **100** |   | 100 |   |
| Hydro Conduit Corporation                         |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials Polypipe, Inc. (b)  |       | USA                |       | — |   | 100 |   |
| Hydro Conduit Management Company, Inc.       |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials South Central, Inc. |       | USA                | ** ** | **100** |   | 100 |   |
| Hydro Conduit of Texas, LP                        |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials Steel Framing, Inc. |       | USA                | ** ** | **100** |   | 100 |   |
| Hydro Investments, Inc.                      |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials West, LLC                |       | USA                | ** ** | **100** |   | 100 |   |
| KMC Las Vegas Mining Claims, LLC                  |       | USA               | ** ** | **100**               |       | 100        |       | Rinker Materials Western, Inc.       |       | USA                | ** ** | **100** |   | 100 |   |
| Loven, Inc. (c)                              |       | USA               | ** ** | **100**               |       | —     |       | Rinker Modular Systems, LLC               |       | USA                | ** ** | **100** |   | 100 |   |
| LV Western Mining Claims, LLC                     |       | USA               | ** ** | **100**               |       | 100        |       | Rinker St. Lucia Ltd.                     |       | St Lucia           | ** ** | **100** |   | 100 |   |
| Marana Golf, Inc.                            |       | USA               | ** ** | **100**               |       | 100        |       | RMF Las Vegas Mining Claims, LLC          |       | USA                | ** ** | **100** |   | 100 |   |
| Mili, L.L.C.                                      |       | USA               | ** ** | **100**               |       | 100        |       | SKCOR, LLC                                |       | USA                | ** ** | **100** |   | 100 |   |
| Minicon Pty Ltd                                   |       | Australia         | ** ** | **100**               |       | 100        |       | Solano Concrete Company, Inc.        |       | USA                | ** ** | **100** |   | 100 |   |
| Northwest Materials Holding Company               |       | USA               | ** ** | **100**               |       | 100        |       | Steel Construction Systems                |       | USA                | ** ** | **55** |   | 55 |   |
| Oxi Golf, LLC (d)                                 |       | USA               | ** ** | **50**                |       | 50         |       | Tanner Companies (Yuma), Inc.        |       | USA                | ** ** | **100** |   | 100 |   |
| Oxi, L.L.C.                                       |       | USA               | ** ** | **100**               |       | 100        |       | Twin Mountain Rock Company                |       | USA                | ** ** | **100** |   | 100 |   |
| Pacific Rock Products Trucking, L.L.C.            |       | USA               | ** ** | **100**               |       | 100        |       | Twin Mountain Rock Venture                |       | USA                | ** ** | **51** |   | 51 |   |
| Pacific Rock Products, L.L.C.                     |       | USA               | ** ** | **100**               |       | 100        |       | United Metro Materials Inc.               |       | USA                | ** ** | **100** |   | 100 |   |
| Pipe Liners, Inc (b)                              |       | USA               |       | —                |       | 100        |       | Western Equipment Company                 |       | USA                | ** ** | **100** |   | 100 |   |
| Quality Ready Mix, Inc. (d)                  |       | USA               | ** ** | **50**                |       | 50         |       | Wilson Concrete Company                   |       | USA                | ** ** | **100** |   | 100 |   |
| Readymix Cement Pty Ltd                           |       | Australia         | ** ** | **100**               |       | 100        |       | WPB Las Vegas Mining Claims, LLC          |       | USA                | ** ** | **100** |   | 100 |   |

 

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(a)          Controlled entity formed during the year

(b)         Controlled entity sold during the year

(c)          Controlled entity acquired during the year

(d)         50% owned entity controlled as Rinker group exerts management controlover entity

 

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