---

BRIAN J. O'BRIEN & ASSOCIATES PTY LTD BIDGOOD PTY LTD N.V. FINANCIAL SERVICES (W.A.) PTY LTD UNITSHELFCO NO. 15 PTY LTD ALTONA PROPERTY GROUP PTY LTD YARRABUNGA PTY LTD WOODPARK PTY LTD ZEPHINE PTY LTD FOUCART PTY LTD COMTEC PTY LTD ELBIEN PTY LTD CSE-TRANSTEL PTY LTD MONGERS PARK PTY LTD HOOKIPA PTY LTD SALESCOACH (AUSTRALIA) PTY LTD H & P YEO PTY LTD THE NORWOOD GROUP AUSTRALASIA PTY. LTD. MACIVER PTY LTD HAMISH PTY LTD SELBY STREET PROPERTY PTY LTD