---

ROE PROPERTY NOMINEE NO 2 PTY LTD CARDINAL DIRECTION SERVICES PTY LTD CAJAK URBANITY PTY LTD HI-Q JAPAN SUNSHINE COAST PTY LTD WEALTHSHIRE PTY LTD LEWIS TAX SOLUTIONS PTY LTD 41 BIRMINGHAM PTY LTD CSR FABRICATIONS PTY LTD N LIMA SUPER PTY. LTD. BOSS PTY LTD DENTOSCOPE PTY LTD JP ELECTRICAL TECHNOLOGIES PTY. LTD. EAZYMAKER INDUSTRIES PTY LTD SEPIXO PTY LTD GLOBAL HEALTH SA PTY LTD BRIAN BYRNE PLUMBING PTY LTD EEBP GROUP PTY LTD APEC OPERATIONS PTY LTD CUSTOM BUILT FENCES PTY LTD OUR POT OF GOLD 13 PTY LTD