---

ABKP IDEAWORKS PTY LTD MARBIE PTY LTD GOVCO PTY LTD FAMZON PTY LTD HARD METALS AUSTRALIA PTY LIMITED TRIUDLE PTY LTD CAVAWOOD PTY LTD MAXICITY PTY. LTD. WILLIAM KERAMIDAS & ASSOCIATES PTY LTD WMS CORPORATE SERVICES PTY LTD NMNS EACOTT ENTERPRISES PTY LTD PUZA PTY. LIMITED TONI & GUY AUSTRALIA PTY. LTD. BMK PARTNERS PTY. LTD. E.A. & M.J. PTY. LTD. BELLSIDE PTY LTD WESTSTAR NOMINEES PTY LTD JS & DJ HOLDINGS PTY LTD KIDZ GALORE PTY LTD OXFORD EQUIPMENT PTY LTD