---

ELING INVESTMENT NO. 3 PTY. LTD. SASN CORPORATION PTY LTD STELLER LI 85 PTY LTD PALMER PROPERTY VIC PTY LTD ELING INVESTMENT NO. 5 PTY. LTD. FOCUS FIRST PTY LTD TATTERS PTY LIMITED HAWKINS HQ PTY LIMITED ALEXANDRA PHARMACY PTY LTD KTK FUEL AND FISHING PTY LTD YES BOSS CLEANING SPECIALIST PTY LTD HELEN MASCOT SUPERMARKET PTY LTD ELING INVESTMENT NO. 2 PTY. LTD. BAARBE PTY LTD PJ & LM CLEARY PTY LTD ALH WALSH CO. PTY LTD BERTCHAN PTY. LTD. SABRE ELECTRICAL SOLUTIONS PTY LTD AR CIVIL PTY LTD MIKE AND ANGIE PETERS PTY LTD