InvestoGain

Investogain Pty Limited
AFS Licence No. 334036

All correspondence to:
admin@delisted.com.au
or by mail to:
PO Box 400
Crows Nest NSW 1585

30 April 2025

Name:	JAMES HARDIE INDUSTRIES LIMITED (HAH)
Date of Delisting:	22 October 2001
Former Names:

Stock Exchange Status: (updated daily)

This entity was delisted from the Australian Securities Exchange on 22 October 2001.

Legal Status: (updated monthly)

To our knowledge this entity was the subject of a takeover or merger such that your securities were acquired for consideration in the form of cash or scrip. We have not therefore verified the current legal status of this entity. If you have questions about your shareholding, as we say elsewhere, they may be taken up here: https://www.delisted.com.au/TraceLostSharesLostMoney/index/.

Capital Gains Tax (CGT) Status: (updated at least quarterly)

To our knowledge this entity was the subject of a takeover or merger such that your securities were acquired for consideration in the form of cash or scrip. You will need to seek independent tax advice in relation to Capital Gains Tax or other tax matters but any other enquiries relating to your shareholding in the company should be followed up via our online form here: https://www.delisted.com.au/TraceLostSharesLostMoney/index/.

Updates, corrections, disagreements please email to admin@delisted.com.au

Further information: deListed and InvestoGain are operated by Investogain Pty Limited which is licensed by ASIC as an Australian Financial Services Licensee (AFSL 334036). deListed acquires only securities that it deems to be of little or no value, in circumstances where the holder is unable to sell their securities on-market in the normal manner. This service has been provided online via the company’s website www.delisted.com.au since 2004.

Getting advice: Information provided in this section is of a general nature and applicable only to Australian tax residents who hold their investments on capital account (ie for long-term investment purposes). It has been prepared without taking into account your financial needs or tax situation. Before acting on the information, deListed suggests that you consider whether it is appropriate for your circumstances and recommends that you seek independent legal, financial, or taxation advice.

Disclaimer: The information provided above is to the best of our knowledge accurate as of today. But you should bear in mind that it is of a general nature and does not constitute financial or tax advice. Investogain Pty Limited accepts no liability for any loss arising from reliance on this information, including reliance on information that is no longer current.

JAMES HARDIE INDUSTRIES LIMITED(HAH)

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Former (or subsequent) names

	FROM	TO
JAMES HARDIE ASBESTOS LIMITED		23/08/1979

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delisted at entity's request	22/10/2001
we understand the company has become a Netherlands-based company - while its business is largely in the United States, if it were to repatriate profits to pay dividends (90% of its shareholders are in Australia) it would pay United States withholding tax of 15% - the new holding company, James Hardie Industries NV, will instead pay 5% withholding tax under the Netherlands-US tax treaty and the company's overall worldwide tax rate will be reduced to 25-30% - significantly less than the rate of 40-50% which would arise if the restructuring were not implemented - shareholders were offered a one-for-one exchange of shares in the new company - they will not incur capital gains tax on the share swap, thanks to rollover relief - however, shareholders who bought their James Hardie shares before 20 September 1985 lose their permanent capital gains tax-free status - their cost basis is the market value of the new shares when restructuring is implemented	22/10/2001
name changed from James Hardie Asbestos Limited	23/08/1979

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