---

ROAN HOLDINGS PTY LIMITED THE TECHNOLOGY DIVISION PTY LTD ANU INDUSTRIES PTY LTD HANDS FOR HIRE AUSTRALIA PTY LTD MERMELL PTY LIMITED Y.Q. SERVICES PTY LTD LIQUIDATORS EXPENSE INSURANCE PTY LTD SOUTHERN CROSS AIRCRAFT ENGINEERING SERVICES PTY LTD SOURCE POWER PTY LIMITED SANDY CHANDRA PTY. LTD. WORKLIFE SOLUTIONS (AUST.) PTY LTD BISHOIST SALES PTY. LTD. KARRILIAN PTY LTD GROUPE SEB AUSTRALIA PTY LIMITED KSK CHARTERBOATS PTY LTD MERTENS GROUP PTY LTD EDEN CORPORATION PTY LTD S.I.M. (WA) PTY LTD SOUTHSHORE REALTY PTY LTD BLACK PLANET THOROUGHBREDS PTY LTD