---

INDUSTRIAL AND COMMERCIAL GAS SERVICES PTY LTD ERASE IT PTY LTD REGAL BP 100 HENDERSON PTY LTD HERITAGE HOLDINGS (WA) PTY LTD REGAL BP 110 HENDERSON PTY LTD S & G MILLER INVESTMENTS PTY LTD LEBAR INVESTMENTS PTY LTD REGAL BP 88 HENDERSON PTY LTD SALATO PTY LTD J & C BUCK PTY LIMITED TRENTHAM FARM FOODS PTY LTD JJJ THOMAS PTY LTD JESSUP CLARK PTY LTD SZUBANSKI ENTERPRISES PTY LTD STAR O&G PTY LTD KNT GLOBAL PTY LTD KINLOCH DEVELOPMENTS PTY LTD DONNACHAIDH SUPER PTY LIMITED MB MIRO PTY. LTD. SHINRA PTY LTD