EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The table below sets forth our significant subsidiaries as of 31 March 2012, all of which are 100% owned by James Hardie Industries SE, either directly or indirectly.
| Name of Company |
Jurisdiction of 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 Ltd |
Ireland | |
| James Hardie International Finance Ltd. |
Ireland | |
| James Hardie International Group Ltd. |
Ireland | |
| James Hardie International Holdings plc. |
Ireland | |
| James Hardie N.V. |
Netherlands | |
| James Hardie New Zealand Ltd |
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 LLC |
United States | |
| N.V. Technology Holdings, A Limited Partnership |
Australia | |
| RCI Pty Ltd |
Australia |