Exhibit 8.1
Name | State or Other Jurisdiction of Incorporation Or Organization | ||||||||||
Iris Energy Custodian Pty Ltd | New South Wales, Australia | ||||||||||
Iris Energy Holdings Pty Ltd | New South Wales, Australia | ||||||||||
SA 1 Holdings Pty Ltd | Victoria, Australia | ||||||||||
SA 2 Holdings Pty Ltd | Victoria, Australia | ||||||||||
TAS 1 Holdings Pty Ltd | Victoria, Australia | ||||||||||
PodTech Data Centers Inc. | British Columbia, Canada | ||||||||||
IE CA Compute Ltd. | British Columbia, Canada | ||||||||||
IE CA Leasing Ltd. | British Columbia, Canada | ||||||||||
IE CA 1 Holdings Ltd. | British Columbia, Canada | ||||||||||
IE CA 2 Holdings Ltd. | British Columbia, Canada | ||||||||||
IE CA 5 Holdings Ltd. | British Columbia, Canada | ||||||||||
IE CA Development Holdings Ltd. | British Columbia, Canada | ||||||||||
IE CA Development Holdings 2 Ltd. | British Columbia, Canada | ||||||||||
IE CA Development Holdings 3 Ltd. | British Columbia, Canada | ||||||||||
IE CA Development Holdings 4 Ltd. | British Columbia, Canada | ||||||||||
IE CA Development Holdings 5 Ltd. | British Columbia, Canada | ||||||||||
IE CA Development Holdings 7 Ltd. | British Columbia, Canada | ||||||||||
IE US 1, Inc. | Delaware, United States | ||||||||||
IE US Holdings Inc. | Delaware, United States | ||||||||||
IE US Development Holdings 1 Inc. | Delaware, United States | ||||||||||
IE US Development Holdings 3 Inc. | Delaware, United States | ||||||||||
IE US Development Holdings 4 Inc. | Delaware, United States |
IE US Development Holdings 5 Inc. | Delaware, United States | ||||||||||
IE US Development Holdings 6 Inc. | Delaware, United States | ||||||||||
IE US Hardware 1 Inc. | Delaware, United States | ||||||||||
IE US Hardware 3 Inc. | Delaware, United States | ||||||||||
IE US Hardware 4 Inc. | Delaware, United States | ||||||||||
IE US Operations Inc. | Delaware, United States |