---

PHILP HOLDINGS PTY LTD ELDERS MANAGEMENT SERVICES PTY LTD GRANGE WAY PTY LTD GEMHILL PTY LTD CONNEMARA PTY LTD LISKARD PTY. LTD. BIOTA PTY. LTD. AUSTRALIAN NEW ZEALAND PROPERTY FINANCE GROUP PTY LTD OVERDRIVE HOLDINGS PTY LTD NOSTALGIC HOLDINGS PTY LTD KENTOR PTY LTD SANNO ASIA PACIFIC HOLDINGS PTY LTD PERFECT COMPUTER SOLUTIONS PTY LTD EZEKIEL OPTOMETRISTS PTY. LTD. LARAK PTY LTD CENTURY GROVE PTY LTD NORTH WEST TRAINING & INSPECTION SERVICES PTY LTD NEWTON HOLDINGS PTY LTD J.G.A. NOMINEES PTY. LTD. YANDINA PTY LTD