---

POLE STAR TRADING PTY. LTD. SAFEWORKING INVESTMENTS PTY LTD P & E COFFS HARBOUR PTY LIMITED P & E ALBANY PTY LIMITED P & E ALBURY PTY LIMITED MARTALICE PTY LTD P & E ARMIDALE PTY LIMITED P & E ASPLEY PTY LIMITED P & E AUBURN PTY LIMITED P & E HAMILTON PTY LIMITED P & E SHOPFITTERS PTY LIMITED P & E GRIFFITH PTY LIMITED P & E BAIRNSDALE PTY LIMITED P & E BALGOWLAH PTY LIMITED P & E BALLARAT PTY LIMITED REGENCY REALTY PTY LIMITED CABONNE PARTNERS PTY LIMITED P & E AYR PTY LIMITED LUXURY HOMES PTY LTD P & E HERVEY BAY PTY LIMITED