---

GWA TAPS MANUFACTURING LIMITED QUIN PTY LIMITED ROCKDELTA PTY LTD PLAN A PTY LTD EDCADUN PTY LIMITED MENICO PTY LTD TASMANIAN KILN DRIED TIMBERS PTY. LTD. TSQ PTY. LTD. WHITEACRE NOMINEES PTY LTD PHAIR PTY. LTD. KEPPIE MULTIMEDIA PTY. LTD. BRIGALOW PLAINS PTY LTD SUREFIRE SYSTEMS PTY LTD MEREDITH HENEY ENTERPRISES PTY LTD PONDSIDE PTY. LTD. ELYARD & STREVENS PTY LTD CONCREST DEVELOPMENT PTY LTD ZENANN PTY. LTD. BARNARD NOMINEES PTY LTD DENMAN PASTORAL PTY LTD