---

P.G.A. (INDUSTRIES) PTY LTD PGA (SERVICES) PTY LTD NEO NETWORKS PTY LTD JSR HOLDINGS PTY LTD B & S MANAGEMENT SOLUTIONS PTY LTD S.S.R. MECHANICAL WORKS PTY LTD ELIM (AUSTRALIA) PTY LTD CLARKELEC PTY LTD ABRADO PTY LIMITED BACH RESIDENTIAL PTY LTD RAM BEAU VISION PTY LTD TILT TRAYS AUSTRALIA PTY LTD YUAN CHANG FRESH FOODS PTY LTD AGRIFIL PTY LTD BLUFF KNOLL ENTERPRISES PTY LTD REGIONAL EXPRESS PTY LTD SILVERSCOPE PTY LIMITED BLUESCOPE STEEL EMPLOYEE SHARE PLAN PTY LTD MINA MAX PTY LTD BROUDE INVESTMENTS PTY LTD