---

ANASOFT CONSULTING PTY LTD HAPPY CHEN PTY LTD MERCURIAL INSIGHTS PTY LTD TYNE SECURITIES PTY LTD S & O COMMUNICATIONS PTY LTD D J DANIEL PTY LTD JOHN WILLIAM PTY LTD RETRACT PTY LTD GSC CONSULTING PTY LTD CHARSON (AUST) PTY LTD FINN PHARMACEUTICALS PTY LIMITED J R DALY PTY LTD CARRIGAN PARK PTY LTD CARTER LEGAL PTY. LTD. MISSING BITS PRODUCTIONS PTY. LTD. YOULDEN MANAGEMENT PTY LTD RHODES LEGAL PTY LTD PETRO CANADA PTY LTD CALLAGHAN'S MARINE SERVICES PTY LTD G & B CREESE FAMILY SUPER PTY LTD