---

PETER G WARD INDUSTRIES PTY LIMITED SSPEETHAM PTY LTD K.J. & E. HONAN PTY. LTD. H W VAN DEN BERG PTY LTD HUYTON PTY LIMITED POPLARDRIVE PTY LTD J & D HUNTINGTON PTY LTD LYNNE SPENCE PTY. LIMITED ANAVALE HOLDINGS PTY LTD CARDIAVALE PTY LTD FELLERTON PTY LTD DYSTEL PTY LTD J.B.A. MANAGEMENT SERVICES PTY. LTD. C.M. NOMINEES PTY. LIMITED CLANDY PTY. LTD. ACME ART PTY LTD ASHLEY BERGH PTY LTD COMMERCIAL SOFTWARE CORPORATION PTY LTD Y B B Q PTY LTD Y B A Y PTY LTD