---

VOWLES HOLDINGS PTY LTD COUNT DU MONET PTY. LTD. B. B. NIELSEN PTY. LIMITED CONNOR AUTO-SPARKS PTY. LTD. MECHSOFT ENGINEERING (QLD) PTY. LTD. ROSSVALE FARMING PTY. LTD. S.L. & J.E. ROSS PTY. LTD. BOOLAROO PTY. LTD. KAHLE COMMUNICATIONS SERVICES PTY. LTD. PORTSEA ANTIQUES PTY LTD JOHN B WHITE (HOLDINGS) PTY. LIMITED INVACARE AUSTRALIA PTY LTD MOOLOO FARMS PTY. LTD. CHAMPCO PTY. LTD. AYERS NOMINEES AUSTRALIA PTY. LIMITED LACMAN PTY. LTD. DIRECT LINE AUSTRALIA PTY LTD BRIDGETON DEVELOPMENTS PTY. LIMITED MARKRIS PTY LIMITED GRALIN INVESTMENTS PTY. LIMITED