---

GRAHAM ENTERPRISES PROPRIETARY LIMITED FIXED PRICE FUNERALS PTY. LTD. LOREN NOMINEES PTY. LTD. RELLUF PTY. LTD. HOLROYD NOMINEES PTY. LTD. R.P.S. NOMINEES PTY. LTD. HEIDELBERG GRAPHIC EQUIPMENT LIMITED Y.P. SERVICES PTY. LTD. G.L. IRELAND PROPERTIES PTY. LTD. SEVELJ INVESTMENTS PTY LTD TERABITHIA PTY. LTD. SALZANO NOMINEES PTY. LTD. ELDIN NOMINEES PTY. LTD. SUTTON MOTORS PTY. LTD. L. & A. GOBIN NOMINEES PTY. LTD. PARK LANE INVESTMENTS PROPRIETARY LIMITED GREGOR & CO PTY. LTD. STEPHNICK INVESTMENTS PTY. LTD. L.M. DUTHY NOMINEES PTY. LTD. CLIMAX TRADING PTY LTD