---

GOLDSHAY PTY. LTD. BONDCENT PTY. LIMITED UTILICORP AUSTRALIA (GAS) FINANCE PTY LIMITED UTILICORP AUSTRALIA (GAS) HOLDINGS PTY LIMITED RUSSELL BEDFORD INTERNATIONAL PTY LTD ITALIA GOLD AUSTRALIA PTY LTD PUPPYEARS PTY LTD VORTEX PLUMBING, DRAINING & GAS FITTING PTY LTD IAE PTY LTD MARK RUSSELL PTY LTD BROWN NOMINEES PTY LIMITED RARE BEAST PTY LTD I.T.S. INTEGRATED TECHNICAL SOFTWARE PTY LTD SPOONER CONSULTING PTY LTD FUEL PRICE PTY LTD NEWORLD SOFTWARE PTY LIMITED MASAM TRADING PTY LTD IMULTIMEDIA PTY LIMITED LANPAU PTY LTD J & P CHRISTIANA HOLDINGS PTY LTD