CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-265949 and 33-261320) of Iris Energy Limited of our report dated September 13, 2022 relating to
the consolidated financial statements appearing in this Form 20-F for the year ended June 30, 2022.
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ArmaninoLLP
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Dallas, Texas
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September 13, 2022