---

WAPSHAW CONSULTING PTY LTD GLOBAL FIVE PTY. LTD. W.A.G. HOLDINGS PTY LTD BANNEY HOLDINGS PTY LTD V & S HOLDINGS PTY LTD SETA CONSULTING PTY LTD COMPUTER MECHANICS FRANCHISING PTY LTD CJ STEEL SOLUTIONS PTY LTD AGDA PTY. LTD. LEND PTY. LTD. DUFFY MOON HOLDINGS PTY LTD ZENDEV PTY LTD TUZ HOLDINGS PTY LTD KLJS DAVIES PTY. LTD. PAUDAN PTY LTD BUSINESS TO ALL AUSTRALIA PTY LTD C ME LOANS PTY LTD PANGKARRA PROPERTIES PTY LTD WILLOW DREAM PTY LIMITED YANDINA DEVELOPMENT HOLDINGS PTY LTD