---

NAUMANN (AUST.) PTY LTD CONGRUITY PTY. LTD. ALVERSTONE HOLDINGS PTY LTD DANELLA INVESTMENTS PTY LTD GOLDFARM INVESTMENTS PTY LTD TWINPALM HOLDINGS PTY LTD BERTAGNI'S PTY LTD JAKENVAL PTY LTD BKB BUILDING SOLUTIONS PTY LTD A.C.N. 087 097 792 PTY LTD MATERIALS HANDLING SYSTEMS AUSTRALIA PTY LTD FAIRCHILD MANAGEMENT PTY. LTD LUONGO INVESTMENTS PTY. LTD. JUDANN ENTERPRISES PTY. LTD. WHAND INTERIOR LINING PTY LTD S & E INVESTMENTS PTY LTD TELECOMMUNICATIONS AND PHONECARD DISTRIBUTION SERVICES PTY LTD MANLY BUILDING SERVICES PTY LIMITED FS SYDNEY PTY LIMITED I-TELERAD PTY LTD