Form 20-F | Integrated Media Technology Limited

Exhibit 8.1

List of subsidiaries

Subsidiary Name	% held
CIMC Marketing Pty Limited	100% Direct
Grand Dynasty Limited	100% Direct
Grand Dynasty (Zhenjiang) Co., Limited	100% Indirect
Greifenberg Digital Limited	40.75% Direct
Greifenberg Analytics Limited	40.75% Indirect
Greifenberg Capital Limited	40.75% Indirect
IMTE Limited (formerly Great Gold Investment Limited)	100% Direct
IMTE Asia Limited	100% Direct
Itana Holdings Limited	100% Direct
Renfrew International Limited	100% Direct
Lonsdale International Limited	100% Direct
Smart (Zhenjiang) Intelligent Technology Limited (formerly Smart (Shenzhen) Technology Limited	100% Indirect
Smartglass Limited	100% Direct
Sunup Holdings Limited	51% Direct
Sunup Korea Limited	51% Indirect