---

TRANSOR FINANCIAL GROUP PTY LTD EMIAAM PTY. LTD. TARPON CONSULTING PTY. LIMITED J M G QUALITY ASSURANCE SERVICES PTY LTD ILEC INVESTMENTS PTY LTD HARBOUR CITY PLUMBING PTY LIMITED KEYSTONE INTERIORS PTY LIMITED M.I. HELICOPTERS PTY LTD FOLKLORE PTY LIMITED CROSVET PTY LTD T J & S C MANNS INVESTMENTS PTY LTD DESIGNAIR TECHNOLOGIES PTY LTD RIMA AUSTRALIA PTY. LTD. WESTMINSTER SOFTWARE PTY LTD SAMBO HOLDINGS WA PTY LTD FLOWER POWER (S.A.) PTY LTD MILLSIS PTY LTD COMPEAK PTY LTD BLACKWOOD LODGE STUD PTY LTD AQUA BOY INVESTMENTS PTY LTD