Consolidated Entity Disclosure Statement For the year ended 31 December 2025 Name of Entity Type of Entity % Owned Place of Incorporation Australian or Foreign Tax Resident Jurisdiction for Foreign Tax Resident Ultimate Parent Entity Centaurus Metals Limited Body Corporate - Australia Australian - Subsidiaries Centaurus Resources Pty Ltd Body Corporate 100% Australia Australian - San Greal Resources Pty Ltd Body Corporate 100% Australia Australian - Itapitanga Holdings Pty Ltd Body Corporate 100% Australia Australian - Centaurus Brazil Mineracao Ltda Body Corporate 100% Brazil Foreign Brazil Centaurus Pesquisa Mineral Ltda Body Corporate 100% Brazil Foreign Brazil Centaurus Gerenciamento Ltda Body Corporate 100% Brazil Foreign Brazil Centaurus Niquel Ltda Body Corporate 100% Brazil Foreign Brazil Itapitanga Mineracao Ltda Body Corporate 100% Brazil Foreign Brazil No entity is a trustee, partner or participant in a joint venture. Basis of Preparation This consolidated entity disclosure statement has been prepared in accordance with the Corporations Act (2001) and includes information for each entity that was part of the consolidated entity as at the end of the financial year in accordance with AASB 10 Consolidated Financial Statements. Further information on changes in subsidiaries during the financial year is provided in note 28 of the consolidated financial statements. Determination of Tax Residency Section 295 (3A) of the Corporation Acts 2001 requires that the tax residency of each entity which is included in the Consolidated Entity Disclosure Statement be disclosed. In the context of an entity which was an Australian resident, “Australian resident†has the meaning provided in the Income Tax Assessment Act 1997. The determination of tax residency involves judgment as the determination of tax residency is highly fact dependent and there are currently several different interpretations that could be adopted, and which could give rise to a different conclusion on residency. In determining tax residency, the consolidated entity has applied the following interpretations:  Australian tax residency - The consolidated entity has applied current legislation and judicial precedent, including having regard to the Commissioner of Taxation’s public guidance in Tax Ruling TR 2018/5.  Foreign tax residency - The consolidated entity has applied current legislation and where available judicial precedent in the determination of foreign tax residency. Where necessary, the consolidated entity has used independent tax advisers in foreign jurisdictions to assist in its determination of tax residency to ensure applicable foreign tax legislation has been complied with. 76 ANNUAL REPORT CENTAURUS METALS LIMITED CENTAURUS METALS ANNUAL REPORT 2025
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