---

Q.E.D. MARKETING & PLANNING PTY LIMITED TRELOAR ROSES PTY. LTD. MAXWELL MACHINERY PTY. LTD. VELES ANNA NOMINEES PTY. LTD. BINDHOUSE PTY. LTD. DALLGOLDEN PTY. LTD. V. & C. STORES PTY. LTD. KLASH & COMPANY PTY. LTD. CASTLE HOLDINGS PTY. LTD. RANAF PTY. LTD. GUTHRIE MANUFACTURING (AUST.) PTY. LTD. FUCHS LUBRICANTS (AUSTRALASIA) PTY LTD SWAMMEL PTY. LIMITED CRADLE NOMINEES PTY. LTD. KALFAS (MALVERN) PTY. LTD. KALFAS (MIDDLE PARK) PTY. LTD. I. & L. EDDY PASTORAL CO. PTY. LTD. TOONDANA PTY. LTD. G.J. & A.Y. LUMLEY PTY. LIMITED TEVDURA PTY. LIMITED