Exhibit 8.1

List of subsidiary companies

At 31 December 2015

The principal operating subsidiary companies of the Rio Tinto Group are listed in Note 33 to the 2015 Financial statements. The principal intermediate holding companies and group finance companies are as follows:

Company and country of incorporation	Principal activities	Class of shares held	Proportion of class held %		Group interest %
Australia
Australian Coal Holdings Pty. Limited	Holding company	AUD A shares		100		100
Hamersley Holdings Limited	Holding company	AUD Ordinary shares		100		100
North IOC Holdings Pty Ltd	Holding company	AUD Ordinary shares		100		100
North Limited	Holding company	AUD Ordinary shares		100		100
Pacific Aluminium Pty. Limited	Holding company	AUD Ordinary shares		100		100
Peko-Wallsend Pty Ltd	Holding company	AUD Ordinary shares		100		100
Rio Tinto Finance Limited	Finance company	AUD Ordinary shares		100		100
Rio Tinto Finance (USA) Limited	Finance company	AUD Ordinary shares		100		100
Rio Tinto Investments One Pty Limited	Holding company	AUD Ordinary shares		100		100
Rio Tinto Investments Two Pty Limited	Holding company	AUD Ordinary shares		100		100
Robe River Limited	Holding company	AUD Ordinary shares		100		100
Bermuda
North IOC (Bermuda) Holdings Limited	Holding company	US$1.00 Ordinary shares		100		100
North IOC (Bermuda) Limited	Holding company	US$1.00 Ordinary (US$1.00) shares		100		100
		US$143.641269 Class A Ordinary shares (US$143.64126903)		100		100
	US$100,000.00 Preferred shares (US$100,000)			100		100
QIT Madagascar Minerals Ltd.	Holding company	US$1.00 Ordinary shares		100		100
Canada
46117 Yukon Inc.	Holding company	CAD Common shares		100		100
		CAD Preferred shares		100		100
535630 Yukon Inc	Holding company	CAD Common shares		100		100
		CAD Preferred shares		100		100
7999674 Canada Inc.	Holding company	CAD Common shares		100		100
Rio Tinto Canada Inc	Holding company	CAD Class B shares		100		100
		CAD Class C shares		100		100
		CAD Class D shares		100		100
		CAD Class J shares		100		100
Rio Tinto Finance Canada Inc.	Finance company	CAD Ordinary shares		100		100
Namibia
Skeleton Coast Diamonds Limited	Holding company	NAD 2.00 Ordinary shares		100		100
Netherlands
Oyu Tolgoi Netherlands BV	Holding company	€100.00 Ordinary shares		100		51
Rio Tinto Eastern Investments B.V.	Holding company	€453.78 Ordinary shares		100		100
Turquoise Hill Netherlands Cooperatif UA	Holding company	US$ COOP share shares		100		51
South Africa
Richards Bay Mining Holdings (Proprietary)
Limited	Holding company	ZAR1.00 A Ordinary shares		100		100
		ZAR1.00 B Ordinary shares		100		100
Richards Bay Titanium Holdings (Pty) Limited	Holding company	ZAR 0.01 B Ordinary shares		100		100
		ZAR0.01 B Preference shares		100		100
		ZAR0.01 BHP Billiton Preference shares
United Kingdom
Rio Tinto European Holdings Limited	Holding company	£1.00 Ordinary shares		100		100
Rio Tinto Finance plc	Finance company	£1.00 Ordinary shares		100		100
		US$ 1.00 Ordinary shares		100		100
Rio Tinto International Holdings Limited	Holding company	£1.00 Ordinary shares		100		100
Rio Tinto Investments Limited	Holding company	£1.00 Ordinary shares		100		100
Rio Tinto Namibian Holdings Limited	Holding company	£1.00 Ordinary shares		100		100
Rio Tinto Overseas Holdings Limited	Holding company	£1.00 Ordinary shares		100		100
		US1.00 Ordinary shares		100		100
Rio Tinto Simfer UK Limited	Holding company	US$ 1.00 Ordinary shares		100		100
Rio Tinto Western Holdings Limited	Holding company	£1.00 Ordinary shares		100		100
		US$ 1.00 Ordinary shares		100		100
United States of America
Rio Tinto America Holdings Inc.	Holding company	US$0.01 Class A Common shares		100		100
		US$100.00 Series A Preferred Stock shares		100		100
Rio Tinto America Inc.	Holding company	US$100.00 Common shares		100		100
Rio Tinto Minerals Inc.	Holding company	US$ 0.01 Common shares		100		100