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EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of March 31, 2010, all of which are 100% owned by James Hardie Industries SE, either directly or indirectly.
Jurisdiction of | ||
Name of Company | Establishment | |
James Hardie 117 Pty Ltd. | Australia | |
James Hardie Aust Holdings Pty Ltd. | Australia | |
James Hardie Austgroup Pty Ltd. | Australia | |
James Hardie Australia Management Pty Ltd. | Australia | |
James Hardie Australia Pty Ltd. | Australia | |
James Hardie Building Products Inc. | United States | |
James Hardie Europe B.V. | Netherlands | |
James Hardie Holdings Limited | Ireland | |
James Hardie International Finance B.V. | Netherlands | |
James Hardie International Finance Holdings Sub I B.V. | Netherlands | |
James Hardie International Finance Holdings Sub II B.V. | Netherlands | |
James Hardie International Finance Limited | Ireland | |
James Hardie International Holdings SE | Netherlands | |
James Hardie N.V. | Netherlands | |
James Hardie New Zealand Limited | New Zealand | |
James Hardie Philippines Inc. | Philippines | |
James Hardie Research (Holdings) Pty Ltd. | Australia | |
James Hardie Research Pty Ltd | Australia | |
James Hardie Technology Limited | Bermuda | |
James Hardie U.S. Investments Sierra Inc. | United States | |
N.V. Technology Holdings A Limited Partnership | Australia | |
RCI Pty Ltd. | Australia |