---

ROY & ASSOCIATES PTY. LIMITED BARNES FAMILY INVESTMENTS PTY. LTD. PBK MANAGEMENT PTY LTD DEANES COACH TOURS PTY. LIMITED D & S HAYLOCK PTY. LTD. AMY MANAGEMENT PTY. LTD. DOCKERY INVESTMENTS PTY. LIMITED CLARKSON IMPORTS & DIST. PTY. LTD. WONNANGATTA PTY. LTD. MOORABOOL VALLEY INVESTMENTS PTY. LTD. LIMNUS PTY. LTD. B.C.S. CONSULTANCY PTY LTD PLATYPUS OUTDOORS GROUP PTY LTD HENMARC AUTOMOTIVE ENGINEERING PTY. LTD. LAMPO LUCHNOS PTY LTD DOW MOBILE ENGINEERING PTY LTD PRESIDENT INVESTMENTS PTY LTD MAX CONSULTING PTY LTD G & M FORKLIFT HIRE (1993) PTY LTD VITRU-JENIC PTY LTD