---

A H GATENBY PTY LTD CARPENTER OWENS SERVICES (NSW) PTY LTD KONEY MANAGEMENT SERVICES PTY LTD CROSLING & ASSOCIATES PTY. LIMITED TIZZANA MANAGEMENT SERVICES PTY LTD TINGEL PTY LTD BENKIL PTY LTD CHASE BUSINESS CONSULTING PTY LIMITED JODI ROME PTY LTD SAMOS POLYMERS PTY LTD VELTOW PTY LTD DALWOOD PARK STUD PTY LTD VELTOS PTY LTD PIPWIN PTY. LTD. KALADELFOS HOLDINGS PTY LTD ORCHID AGED CARE PTY LTD DASH DISTRIBUTORS PTY LTD JANDSON PTY LTD TUMENO PTY LTD PORTABLE COMPUTER TECHNOLOGIES PTY LTD