---

AMAC CONSULTANTS PTY LTD G.H. CHESTER PTY LTD CADILLAC HOLDINGS PTY LTD CIRRUS HOLDINGS PTY LTD BRAMPTON HOLDINGS PTY LTD PIVET LABORATORY PTY. LTD. G.E.C. (GLOBAL ELECTRONIC CIGARETTES) PTY LTD G.D. BOYD & ASSOCIATES PTY LTD PATHEN PTY LTD BESSELL HOLDINGS PTY LTD WINDELL HOLDINGS PTY LTD MCKENZIE PTY LTD LYPHOOK PTY. LTD. PELSART KASONGAN PTY. LTD. HEATWAVE PTY. LTD. FELSPEND PTY. LIMITED ZEETON PTY LTD ART FOUNDATION PTY LTD CREST GOLD & JEWELLERY PTY. LTD. DONBRAD PTY LTD