---

J & R CONSULTANTS PTY. LIMITED SERVICE AND SALES SOLUTIONS PTY. LTD. COSTCURVE PTY. LTD. TRADEWINDS (AUST) PTY. LTD. BLACKBOND PTY. LTD. AWARDWELL PTY. LTD. DAVOREN NOMINEES PTY. LTD. CLIPCAM PTY. LTD. PENGUIN FILMS (AUST) PTY. LTD. GOLDBUD PTY. LTD. GOLDSABLE PTY. LTD. STATE PLUMBING SERVICE PTY. LTD. SCORPIO SCREENS & BLINDS PTY LTD TAMADEX PTY. LTD. ABWIN PTY. LTD. CAHTIMSTRAH PTY. LTD. LORICLIFF PTY. LTD. SOYATECH PTY LIMITED MJS FINANCE PTY LTD BRUCARM PTY LTD