---

OPEMA PINE RIVERS PTY LTD OPEMA BRENDALE PTY LTD OPEMA CABOOLTURE PTY LTD OPEMA COOROY PTY LTD OPEMA RESOURCES PTY LTD LONESTAR LEASING PTY LTD VICTORIA GRAINS EXPORT PTY LTD ARNCO PTY LTD PRACTIVE LEARNING AND DEVELOPMENT AUSTRALIA PTY LTD KM WEALTH PTY LTD EIGHTH QUARTER REAL ESTATE PTY LTD VILMA ANDERSEN HOLDINGS PTY LTD FINAUS PTY LTD BULLEENUS PTY LTD SL AND CL FOSTER PTY LTD AUSTRALIA LUCK STAR INVESTMENT PTY LTD ANIMETAL RECYCLERS PTY LTD ILUKA PROPERTY INVESTMENTS PTY LTD SALONEN M & E FAMILY SMSF PTY LTD AUSTRALIA NAN FANG INVESTMENT PTY LTD