---

DAYJOY PTY LTD EXPANZ INTERNATIONAL PTY LTD NEW GOLDEN MOUNTAIN (AUSTRALIA) PTY LTD KAPLAN HIGHER EDUCATION PTY LIMITED B D WILLIAMS PTY LTD ACME SUPER PTY LTD MANN FAMILY SUPERANNUATION PTY LIMITED MAJICBIRD PTY. LTD. PRETERION PTY LTD BNG DISTRIBUTORS ASSET LEASING PTY LTD THE BANTRY GROUP PTY LTD SGF PROPERTIES PTY. LIMITED SUPERDERIVATIVES (AUSTRALIA) PTY LIMITED CORNEY'S TRANSPORT PTY LTD NAVOPERATIONS PTY LTD KAIZEN BUSINESS GROUP AUSTRALIA PTY LTD ETERNITY FUNERALS PTY LTD DEVELOPMENT FINANCING PTY LTD BORRELLO INVESTMENTS PTY LTD ASHBOURNE AUSTRALIA PTY LTD