---

AUSTRALIAN TIE COMPANY PTY LTD G.J. & J.A. SMITH INVESTMENTS PTY LTD BERNARD MANVERS PTY. LTD. VOLUTIS PTY. LIMITED MCKINLEY PTY LTD KENNETH JAMES PROPRIETARY LIMITED CADDY VINEYARDS PTY. LIMITED K.G. HARBY PTY. LTD. JODANI.S PTY LTD R.E. SAMWELL PTY. LTD. BOORTMALT ASIA PACIFIC PTY LTD UNITED CEMENT CO. PTY. LTD. ATLANTIC STEEL PROPERTY FUND PTY LTD HENNIG & CO. PTY LTD RUDPARK PROPRIETARY LIMITED QUIN"S CANVAS GOODS PTY. LTD. CASTLE CRAIG PTY. LTD.