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
   
IE CA 1 Holdings Ltd.
British Columbia, Canada
   
IE CA 2 Holdings Ltd.
British Columbia, Canada
   
IE CA 3 Holdings Ltd.
British Columbia, Canada
   
IE CA 4 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
   
PodTech Data Centers Inc.
British Columbia, Canada
   
IE US Development Holdings 1 Inc.
Delaware, United States
   
IE US Holdings Inc.
Delaware, United States
   
IE US 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 Operations Inc.
Delaware, United States
   
IE US Hardware 1 Inc.
Delaware, United States

IE US Hardware 2 Inc.
Delaware, United States
   
IE US Hardware 3 Inc.
Delaware, United States
   
IE US Hardware 4 Inc.
Delaware, United States