---

HAMERPIN PTY LTD HAMERNON PTY LTD RITERU PTY LTD ROYANS BRISBANE PTY LIMITED KUMWAH (EXPORT) PTY LTD RIVESU PTY LTD NECESSARY OBJECTS PTY. LTD. DALLA MANAGEMENT PTY LTD VAILIMA (ABERDEEN) PTY LTD TAX ACCOUNTING & MANAGEMENT PTY LTD STAMP TRADERS PTY LTD G W OBORN (1985) PTY LTD NETTA HOLDINGS PTY LTD J GASSNER PTY LTD NETTA PTY LTD MARC COMPUTER SERVICES PTY LTD MANAWAII MAGIC PTY LTD S K DAN PTY LTD RALLIM PTY LTD MINCARLIE PTY LTD