---

AVENCO PTY. LIMITED O.S.E. WHOLESALE PTY. LIMITED VINTAGE INVESTMENTS PTY. LIMITED MILYARA PTY. LTD. HIGHLAND COURTS PROPERTY AND DEVELOPMENT PROPRIETARY LIMITED AMARILLO PTY. LTD. FLEXIBLE STAFFING SYSTEMS PTY LTD ACME OIL & GAS EQUIPMENT (AUST.) PTY LTD SIU SING PTY. LTD. PROFESSIONAL OFFICE SERVICES PTY. LTD. OVEST MACHINERY PTY. LTD. C.J. ROBERTSON (HOLDINGS) PTY. LTD. UPPER WANTAGONG PTY. LIMITED GRANSHA INVESTMENTS PTY. LTD. G.S. & D.K. GOODES PTY. LTD. KMART AUSTRALIA LIMITED GEEMAC INVESTMENTS PTY. LTD. FULLARTON SERVICES PTY. LTD. CONTRACT TOOLS & GAUGES (LABORATORIES) PROPRIETARY LIMITED FRANCIS GHAN PTY. LIMITED