---

R.I. MACFARLANE PTY LTD SKYWAYS SAFETY SYSTEMS PTY LTD QFIN PROPERTIES PTY LTD A.T.S.T. PTY LTD CLIO PTY LTD J.J. HOLDINGS (NSW) PTY LIMITED ALTIDA PTY LTD SHANNONVALE VENTURES PTY LTD JMD MOBILE MECHANICS PTY LTD HWD AUSTRALIA PTY LTD SPEEDWALL AUSTRALIA PTY LTD LEW FOUNDATION PTY. LTD. TALMENA PTY LTD SARATOGA PROFESSIONAL SERVICES PTY LTD THE SARATOGA GROUP PTY LTD GUARDIAN ASSET PROTECTION PTY LTD SEONG MIN PTY LTD CAMMERAY WOODEND PTY LTD HARCON (NSW) PTY LTD MARFRET AUSTRALIA PTY LTD