---

SUCCESSION PLANNERS PTY LTD THREE BOND SINGAPORE PTE LTD K.F. AND S.M. MILDREN PTY. LTD. B.V.D. ENTERPRISES PTY. LTD. R G M INVESTMENTS PTY. LIMITED G & K DEPASQUALE PTY LTD RYANS TRANSPORTS PTY. LTD. MAGH SEDNA PTY. LTD. HANNAY DOUGLAS PTY LTD WINDSOR VILLAGE SERVICES PTY. LTD. STEVSAND PTY LTD R.K. WILL PTY LTD ROYALTY FRANCHISE DEVELOPMENT SYSTEMS PTY LTD DRILL-MAC PTY LTD BARTERCARD INTERNATIONAL PTY LTD PAPER BOARD AUSTRALIA PTY LTD ROYALGLOW NOMINEES PTY LTD NEWPRINCE NOMINEES PTY LTD LIMOUSINE CORPORATION PTY LTD ALMONTE DIAMOND PTY LTD