---

CAIRNS ACCOUNTING & TAX SPECIALISTS PTY LTD WIKITAX PTY LTD HOWNOW BUSINESS PTY LTD WISERANGE INVESTMENTS PTY LTD WALKER WAYLAND ADVANTAGE FINANCE CORP PTY LTD ARROWPOINT PTY LTD FERNMONT HOLDINGS PTY LTD C & D MICHILIS PTY LIMITED TOFFA HOLDINGS PTY. LTD. ACCESS PIERING (NSW) PTY LTD MICHAEL J. THOMPSON CONSULTING PTY. LTD. FIT BERT PTY LTD R & K CIRILLO PTY LTD KGM INVESTMENTS (QLD) PTY. LTD. WESTORIA PTY LTD GASAKAR INDUSTRIES PTY LTD TINUS WAGNER CONSULTING PTY LTD NEW ZEALAND WALA PTY LTD NOTHLING PERPETUALS PTY LTD RURAL ENTERPRISES PTY LTD