---

NEPTUNE 1 PTY LTD YILAN CONSTRUCTION PTY LTD NEPTUNE 2 PTY LTD ENVIROSMART ASSETS PTY LTD NEPTUNE 3 PTY LTD NOORI HOMES PTY LTD AURITON QUEENSLAND PTY LTD ZHANG & NG INVESTMENTS PTY LIMITED CK RENTALS PTY LTD PICO CONSULTING PTY LTD AVERY LAM PTY LTD ENVIROSMART SERVICES PTY LTD RSG TANZANIA PTY LTD AZURE TECH PTY LTD NEPTUNE BIDCO PTY LTD AS NEW RESOURCES PTY LTD WUON PTY LTD FOR BRYCE PTY LTD CIRECO PTY LTD PRESENTATION SELLS PTY LTD