---

YELOOC PTY LTD SURRY PARTNERS PTY LTD KENTMASTER EQUIPMENT (AUST) PTY LIMITED STANVEST PTY LIMITED NORTHERN KARMA PTY LTD RURAL ACTION PTY LTD LANDSCAPE & IRRIGATION SERVICES PTY. LTD. YVDF IMPORT-EXPORT PTY. LTD. NINGERIE PTY LTD SOLTANKA PTY LTD ACEBORE PTY LTD THE MORTGAGE SHOP PTY. LTD. ROWLANDS INVESTMENTS PTY LTD PACPRO PTY. LTD. ROWAN CHURCHILL PTY. LTD. GR & RP ROWLANDS PTY LTD CE CE NOMINEES PTY. LTD. D.O.K. INVESTMENTS PTY LTD ATTWOOLL HOLDINGS PTY. LTD. A.C.N. 073 371 874 PTY LTD