---

SAILAWAY YACHTS PTY. LTD. PBP ACCOUNTING SOLUTIONS PTY LTD LOCHER INTERNATIONAL PTY LTD ABBERTONS PTY LTD MARELAN PTY LTD I.E.S. (AUS) PTY LTD H & Q FOOD COURT PTY LTD JULANT PTY LTD MARGARET HUGHES MEDICAL SERVICES PTY LTD TVTECH PTY LTD STREAMLINE OFFICE PARTITIONS PTY LTD ATA TRADING PTY LTD MALLEE AGVENTURES PTY LTD JOHN LEE SECURITIES PTY. LTD. GO HARD OR GO HOME PTY. LTD. KENT OILS PTY. LTD. WAMEJA INVESTMENTS PTY LTD MILES INVESTMENT & PLANNING PTY LTD SEMAJED PTY. LTD. FRANCHISING PLUS PTY LTD