---

A & A MANAGEMENT SERVICES PTY LTD CANYON INVESTMENTS PTY LTD DAVID PIPER PTY LTD CORY-BEG PTY LTD SPURWOOD KIPARRA PTY LTD KUMQUAT PTY. LTD. BRUCE WILSON SERVICES PTY LTD FERNLEIGH PTY. LTD. KEN INTERNATIONAL PTY LIMITED FRAZER ENGINEERING CO PTY LTD M & E BECHER (DISTRIBUTORS) PTY LTD KWIZAT PTY. LTD. KELP INDUSTRIES PTY. LTD. STARMAINE PTY LTD M. CANTARELLA PTY LTD HARDY AVIATION (N.T.) PTY LIMITED PANTOS ELECTRIC CO PTY LTD CHAPMAN & MORGAN PTY LTD SUMMERS ENTERPRISES PTY. LTD. VALMART PTY LTD