---

CORPORATE EXPRESS EMPLOYEE SHARE PLAN COMPANY PTY. LIMITED APOTEX AUSTRALIA PTY LIMITED ROSCO AUSTRALIA PTY. LIMITED RIVERS CONSTRUCTION PTY. LIMITED SCOTCHER FINANCE PTY LTD RESULTS AUSTRALIA PTY. LTD. NAVIGATOR COMPUTING PTY. LTD. BARBROS DEVELOPMENTS PTY LTD MITABA HOLDINGS PTY. LTD. OASIS NETWORK PTY LTD ABORIGINAL GALLERY OF DREAMINGS PTY. LTD. METPROTECH PACIFIC PTY LTD SCRAMOGUE PTY. LTD. CPC PTY LTD PARISI PROPERTIES PTY LTD THE BLUE ROCK GROUP PTY LTD T.P.C. NOMINEES PTY. LIMITED MAZZON CORPORATION PTY. LTD. CONSPECT EQUITY PTY. LIMITED DEFENCE INDUSTRIES PTY. LIMITED