---

HALLINGS PTY. LIMITED JEJAN NOMINEES PTY LTD SHELSOM PTY LTD YERONE ENGINEERING PTY LTD JETOGO PTY LTD JEVARU PTY LTD WPP AUNZ LTD WINDFURY PTY. LIMITED JUDDIES PTY LTD R W & D T MAHER PTY LTD C & M BUDA PTY LTD WHALE MARKETING PTY LTD I D C AUSTRALIA PTY LTD CHRIS ARNOLD FINANCE PTY LTD JETANU PTY LTD WYNDHAM STREET PROPERTIES PTY LTD JETIME PTY LTD SELWORTHY INVESTMENTS NO 16 PTY LTD PRACTICAL SYSTEMS LIMITED HOME CARPET SHAMPOO AUSTRALIA PTY LTD