---

PHELAN MANAGEMENT SERVICES PTY LTD AUSTRALIAN EQUITY INVESTORS PTY LTD TRANWAY PTY LTD FANULI'S ELEGANT INTERIORS PTY. LIMITED PARVIAN PTY LTD HMA WEAR SOLUTIONS PTY LTD AUSTRALIAN ALLIANCE AUTOMOTIVE FINANCE PTY LIMITED W & J FINANCIAL SERVICES PTY LTD VALLEYLAB (AUSTRALIA) PTY LTD CLELANDO PTY LTD GENDILLO PTY LTD STEPHEN E CAINS PTY LTD SKILLSET LIMITED AUSTRALIAN SINO MACHINERY & ENGINEERING CO PTY LTD ROSS BRINDLEY FUNERALS PTY LTD SMART TECHNOLOGY PTY LTD PAUL DAVID HAIRDRESSERS PTY. LIMITED MAHALAXMI PTY LTD LANWICK PTY LTD KURRAJONG WARATAH