---

MGARD PTY LTD SONSHEL PTY LTD FIRST BOSTON SECURITIES PTY LTD ELECTRICAL TECHNIQUES PTY LTD WHITEOAK INSURANCE SERVICES PTY LTD DUMESNY INVESTMENTS PTY. LTD. GATEWAY PARK HOTELS PTY LTD ANGOVE PTY LTD WORK FACTORS (AUSTRALIA) PTY LTD K.L. GUNN INVESTMENTS PTY. LTD. R & A MANNA PTY. LTD. CITRUS BASE CLEANING (AUSTRALIA) PTY. LTD. K.L. GUNN MANAGEMENT PTY. LTD. BRIGANTE PROPERTIES PTY. LTD. GARREN ENGINEERING PTY. LTD. CARNEGIE CAPITAL PTY LTD T.J. (AUST) ENTERPRISES PTY LTD N.A. KERDEL INVESTMENTS PTY. LTD. TOMAGOCHI PTY LTD VELOS INVESTMENTS PTY LTD