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INDEPENDENT CONSULTANT SERVICE PTY LTD LAMPWATER PTY. LTD. BEACHSIDE POOLS & SPAS (NSW) PTY LIMITED MERAT PTY. LTD. WORTHTON PTY LIMITED SWIFT & ASSOCIATES PTY. LTD. SALAPATAS PTY LIMITED DENTSERVE PTY. LTD. REGIS SHELF PTY LTD OPTIONEER SYSTEMS PTY LTD AUSTRALIA YUAN LIN TRADING CO PTY LTD INTERNATIONAL CUISINE PTY LTD VALLEY SPA PTY LTD YARRA SPA PTY LTD PROSPA PTY LTD VILLA SPA PTY LTD REGIS BELL PTY LTD IQC INDEPENDENT QUALITY CONSULTANTS PTY LTD REGIS MANAGEMENT PTY LTD UNITED HEALTH SERVICE & ADVICE PTY LTD