Exhibit 107

Calculation of Filing Fee Tables

F-3
(Form Type)

IREN Limited
(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

 
Security
Type
Security
Class Title
Fee
Calculation
or Carry
Forward
Rule
Amount Registered
Proposed Maximum Offering Price Per Unit
Maximum Aggregate Offering Price
Fee Rate
Amount of
Registration Fee
Carry Forward
Form Type
Carry Forward
File Number
Carry Forward
Initial Effective
Date
Filing Fee
Previously
Paid In
Connection
with Unsold
Securities to
be Carried
Forward
Newly Registered Securities
Fees to be Paid
Equity
Ordinary Shares
Rule 457(o)
(1)
(1) (1) (1) (1)
     
Fees to be Paid
Debt
Debt Securities
Rule 457(o)
(1) (1) (1) (1) (1)
     
Fees to be Paid
Other
Warrants
Rule 457(o)
(1) (1) (1) (1) (1)
     
Fees to be Paid
Other
Subscription Rights
Rule 457(o)
(1) (1) (1) (1) (1)
     
Fees to be Paid
Other
Purchase Contracts
Rule 457(o)
(1) (1) (1) (1) (1)
     
Fees to be Paid
Other
Units
Rule 457(o)
(1) (1) (1) (1) (1)
     
Fees to be Paid Unallocated (Universal) Shelf   Rule 457(o)     $0 0.00015310 $0        
Fees to be Paid
Equity
Ordinary Shares
Rule 457(o)
N/A
N/A
 $1,000,000,000
 0.00015310
$153,100
       
Fees Previously Paid
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
       
Carry Forward Securities
Carry Forward Securities
N/A
N/A
N/A
N/A
 
N/A
   
N/A
N/A
N/A
N/A
 
Total Offering Amounts
 
$1,000,000,000
 
$153,100
               
 
Total Fees Previously Paid
     
               
 
Total Fee Offsets
     
$1,040.32
               
 
Net Fee Due
     
$152,059.68
               



(1)
The registrant is relying on Rule 456(b) and Rule 457(r) under the Securities Act of 1933, as amended, to defer payment of all registration fees for each identified class of securities. In connection with the securities offered hereby, the registrant will pay “pay-as-you-go registration fees” in accordance with Rule 456(b). The registrant will calculate the registration fee applicable to an offer of securities pursuant to this registration statement based on the fee payment rate in effect on the date of such fee payment. An indeterminate amount of securities of each identified class of securities to be offered at indeterminate prices is being registered pursuant to this registration statement, including securities that may be issued upon exercise, conversion or exchange of, or pursuant to anti-dilution adjustments or pursuant to a share dividend, share split or similar transaction with respect to, any securities offered hereunder. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities.


 
Registrant or Filer Name
Form or Filing Type
File Number
Initial Filing Date
Filing Date
Fee Offset Claimed
Security Type Associated with Fee Offset Claimed
Security Title Associated with Fee Offset Claimed
Unsold Securities Associated with Fee Offset Claimed
Unsold Aggregate Offering Amount Associated with Fee
Offset Claimed
Fee Paid with Fee Offset Source
Rules 457(b) and 0-11(a)(2)
Fees Offset
Claims
                     
Fees Offset
Sources
                     
Rule 457(p)
Fees Offset
Claims
IREN Limited (f/k/a Iris Energy Ltd.)
Form F-3 333-279427 May 15, 2024   $1,040.32(1) Unallocated (Universal) Shelf Unallocated (Universal) Shelf N/A $6,795,066.94  
Fees Offset
Sources
IREN Limited (f/k/a Iris Energy Ltd.) Form F-3 333-279427   May 15, 2024           $1,040.32

Rule 457(p) Statement of Withdrawal, Termination, or Completion:



(1)
Pursuant to its Registration Statement on Form F-3 (File No. 333-279427), filed with the SEC on May 15, 2024 and declared effective on May 28, 2024 (the “Prior Registration Statement”), the Registrant previously registered such indeterminate number of securities of each of identified class as may be sold from time to time at indeterminate prices, with an initial aggregate public offering price not to exceed $500,000,000. The identified classes of securities registered pursuant to the Prior Registration Statement were (a) Ordinary Shares; (b) Debt Securities; (c) Warrants; (d) Subscription Rights; (e) Purchase Contracts; and (f) Units. $6,795,066.94 of the securities registered pursuant to the Prior Registration Statement remain unsold at the termination of the offering contemplated by such registration statement, leaving $1,040.32 in previously paid fees available for future offset. Pursuant to Rule 457(p) of the Securities Act, the Registrant is using $1,040.32 of the previously paid and unused fees to offset the registration fees required in connection with this registration statement.

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