---

VALIANT BAY HOLDINGS PTY LTD FAN AUSTRALIA PTY LTD CROWDEN HOLDINGS PTY LTD UGO HOLDINGS PTY LTD UPFRONT HOLDINGS PTY LTD SPIRAC ENGINEERING PTY LTD RANCORE PTY LTD RYALL PTY LTD MARRACORP HOLDINGS (AUSTRALIA) PTY. LTD. GUILDFORD TRACTOR RENTALS PTY LTD DORAL FUSED MATERIALS PTY LTD A.C.N. 009 415 007 PTY LTD EDGEWAY HOLDINGS PTY LTD WESTDEK PTY LTD BAUME LUXURY MEATS PTY LTD BENHAM & ASSOCIATES PTY LTD MEREFIELD WILDE AND WOOLLARD PTY LTD ORBITAL AUSTRALIA MANUFACTURING PTY LTD JAYTOR INSURANCE CONSULTANTS PTY LTD JAMALEY PTY LTD