---

TREPOR PTY LTD PANMORE FINANCE PTY LTD SAXONVALE WINES (AUSTRALIA) PTY LTD DOVER DENTAL DEVELOPMENTS PTY LTD PENGUIN SIGN & TRADING CO PTY LTD ACN 000 809 683 PTY LTD FAMILIEN TREUHANDGESELLSCHAFT PTY. LTD. CABIN AGENCIES PTY LTD MIDEL PTY LTD CASTLE PRODUCTS HOLDINGS PTY LTD NORTH EAST CONVEYANCING PTY. LTD. SHAKESPEARE (AUSTRALIA) PTY LTD BODUMBA PTY LTD DAVID ROSE YACHTS PTY LTD DORVIK PTY LTD BALLINA DENTAL LABORATORY PTY LTD ANNAYS PTY LTD ALEC DOBSON & MCEWAN PTY LTD CITICORP NOMINEES PTY LTD NEAR EAST DISTRIBUTORS PTY LTD