---

CELDON PTY. LTD. DOTHAN PTY. LTD. G.M. MARINE PRODUCTS PTY. LTD. ENCOUNTER S.A. PTY LTD AUSTRALIAN HARDWARE DISTRIBUTORS PTY. LIMITED SERENAR NOMINEES PTY. LIMITED FIELDBROOK PTY. LTD. FELTON GRIMWADE & BOSISTO'S PTY LTD G.R. WILSDON & CO. PTY. LTD. WATERLOO WELL PTY. LTD. LITCHFIELD NOMINEES PTY. LIMITED T.J.K. PTY LTD WILDCAT DIESEL PTY. LIMITED RELIABLE GLASS NETWORK PTY LTD PROTOPAPAS PTY. LTD. LITTLE JULES PTY LTD ELLIVAN PTY. LTD. RIOBRAN PTY. LTD. N.J.Z. (VIC.) PTY. LTD. INTEGRATED COMMUNICATIONS PTY. LTD.