---

H & J SUPERANNUATION PTY LTD REGENCY MEDIA PTY LTD EBITEL PTY. LTD. HAMMERSMITH PTY. LTD. P A SCOLLARY PTY LTD MILDURA GIFFORD HOMES PTY. LTD. CALLAGHAN AGRICULTURAL SERVICES PTY LTD ROSE OPAL PTY. LTD. STAR OPAL PTY. LTD. DARK OPAL PTY. LTD. SATIN OPAL PTY. LTD. PALE OPAL PTY. LTD. WHITE OPAL PTY. LTD. CHANCE PTY. LTD. KUFNER TEXTILES (AUSTRALIA) PTY. LTD. SAUMITRA COMPUTER SERVICES PTY. LTD. JAQARA PTY. LTD. VIC FREIGHT HOLDINGS PTY. LTD. FRASER NINE PTY. LTD. ANDREWS GROUP PTY LTD