---

MERZ AUSTRALIA PTY LTD BELLA EARTH PTY LTD ENVIROTECH DRILLERS NQ PTY LTD EDEN RIVER PTY LTD ALBERTON HOLDINGS QLD PTY LTD NEW WAVE POOL FINISHERS PTY LTD O'SULLIVAN GROUP INVESTMENTS PTY LTD CC BUILDERS (AUST) PTY LTD A & N WORLAND PTY LTD R N MERCENE CONSTRUCTION PTY LTD VANNROSE PTY LTD DAVID REEVE PTY LTD MOULE PTY LTD A.C.N. 151 073 960 PTY LTD BERREN HOLDINGS PTY LTD FURNZ (AUST) PTY LTD P.A.T. LAW & ASSOCIATES PTY LTD HUHTAMAKI TAILORED PACKAGING (VIC) PTY LTD HUHTAMAKI TAILORED PACKAGING (WA) PTY LTD PNS GRAHAM PTY LTD