---

ALLIANCE PREMIUM FINANCE PTY LTD ELIOPOULOS NOMINEES PTY. LTD. HANSARN NOMINEES PTY LTD ARKADIA HOLDINGS PTY. LTD. JIN LI INVESTMENT TRADING PTY. LTD. BARGAIN SPARES AUTO WRECKERS PTY LTD AGRI-MACHINE CONSULTING PTY. LTD. COLCAM PTY LTD KAPLAN BUSINESS SCHOOL PTY LIMITED DCANT HOLDINGS PTY LTD KHYE'S TOY PTY LTD P.G. RYAN CONSTRUCTIONS PTY LTD AMJIK PTY. LTD. MENAYA PTY. LTD. KINGWEST DEVELOPMENT PTY LTD MDBT PTY LTD MACKAY INDUSTRIAL INVESTMENTS NO.1 PTY LTD LACDEN PTY LTD RIDGECOURT PTY LTD BEAU YOUNG PTY LTD