---

SIGMA CORPORATION PTY LTD FRABIRD CONSULTING PTY LTD INVESTMENTS MERIDIEN PTY. LTD. FIORI APPLIANCES PTY LTD FIORI HOLDINGS AUSTRALIA PTY LTD VIENNESE LASER/MEDISPA PTY LTD AURORA HOLDINGS (WA) PTY LTD HINGTAI PTY LIMITED JIANGSU INVESTMENT PTY LTD JOHN WHIPP SUPERANNUATION PTY LTD JPA MANCHESTER PTY. LTD. TRANSACTION SOLUTIONS INTERNATIONAL (AUSTRALIA) PTY LTD RK BOWDEN & CO PTY LTD SCYTHIAN GLOBAL CAPITAL PTY LIMITED NASHTEC AUSTRALIA PTY LTD PREMIER LIVING PTY LTD KRAYMERE PTY LTD MATTHEW EDWARDS PODIATRY PTY LTD KINABALU HOLDINGS PTY LTD TKMC PTY LIMITED