---

P & E MARION PTY LIMITED P & E MARIBYRNONG PTY LIMITED P & E MANDURAH PTY LIMITED ESTONY PTY. LTD. OSO PROPERTIES PTY. LTD. SHOP ADJUSTERS PTY. LTD. DREAM MARINE PTY. LTD. TURQUOISE-VENUS PTY LTD QUINTESSENTIAL SPIRIT PTY LTD P & E MAITLAND PTY LIMITED P & E MADDINGTON PTY LIMITED P & E MACLEAN PTY LIMITED P & E LIVERPOOL PTY LIMITED CSF FINANCIAL SERVICES PTY LIMITED WORLDWIDE FREIGHT PTY LTD MAGIC CONCRETING PTY. LTD. SUBANG PTY LTD AMBILANE PTY. LTD. CAROLENE PTY. LTD. BURWOOD ROAD PTY LTD