---

P G & C L PTY LTD R & L PAUL PTY LTD INTER MARKET TRADING PTY LIMITED NEWTILE TASMANIA PTY LTD MCELROY CORPORATION PTY LTD BOULTWOOD ENTERPRISES PTY LTD GREATLAND INVESTMENT AND DEVELOPMENT PTY LTD ZETIAN PTY LTD INTERNATIONAL PROPERTY INVESTMENTS PTY. LTD. VARSITY NEDLANDS PTY LTD ADVANCE NATURAL BEAUTY SALONS PTY LTD ARM CONSULTING SERVICES PTY LTD NELSON GLOBAL PRODUCTS AUSTRALIA PTY LTD KILLALEA PTY LTD FREARSON SUPERANNUATION PTY LTD R & V PANDA MANAGEMENT PTY LTD ANDREW FRIEND ELECTRICAL PTY LTD SAMPSON BEATTY PTY LIMITED UNDERWRAPS FRANCHISE PTY LTD CAPITAL TYRE GROUP PTY LTD