---

LYNCH FRESH PTY LIMITED HAYCOURT (QLD) PTY LTD CLARK ENTERPRISES (TAS) PTY LTD KILSHAW PTY LTD COOTE SUPER PTY LTD CONSOLIDATED ADVISER NETWORK PTY LTD FIRST CLASS INVESTMENT GROUP (AUST) PTY. LTD. SMP COY PTY LTD SINNED PTY LTD CASTELL ELECTRICS AUST. PTY LTD BOOMERANG POOLS PTY LTD ARENA DENTAL PTY LTD TEPROL ENTERPRISES PTY LTD KIDDIE BOUNCE PTY. LTD. PILGRAM TRANSPORT NOMINEES PTY. LTD. THE FITZGERALD LEONARD COMPANY PTY. LTD. PROGRESSIVE VETS INVESTMENTS PTY. LTD. NRK PTY. LTD. CITITEC SYSTEMS PTY. LTD. BUILDPOWER PTY LTD