Building materials supplier Boral has completed its $US2.6 billion ($A3.5 billion) takeover of US firm Headwaters Incorporated.
Boral USA and Headwaters combined will form a new division called Boral North America.
The new unit, based at the location of Boral's current US headquarters in Atlanta, will have annual revenue of $US1.8 billion.
The US Federal Trade Commission approved the deal last week.
Boral chief executive Mike Kane said the acquisition was a transformative step, positioning the company for more sustainable growth through market cycles.
"Reaching this significant milestone demonstrates the commitment and belief we all have in this value-creating merger of two great businesses," Mr Kane said in a statement on Tuesday.
Boral shares on the Australian Securities Exchange have risen about 30 per cent in the past six months.
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