---

SID SERVICES PTY LTD TASSIE ACTION TOURS PTY LTD ATTMA AUSTRALIA LIMITED TYRERIFFIC AUSTRALIA PTY LTD EXFACTOR INVESTMENTS PTY LTD ICON AIR CONDITIONING AND MECHANICAL SERVICES PTY LTD MUDGEE RAH BAH PTY LTD U&A PTY LTD SRD AUST PTY LTD STANDISH HOLDINGS (AUST) PTY LTD SLICE PATISSERIE PTY LTD PLANUT HOLDINGS PTY LTD EUFR WINE PTY LTD DIGIMEDICA PTY LTD SIMPLE CAR HIRE PTY LTD CATHY BOWEN INVESTMENTS PTY LTD RS ORTHO INVESTMENTS PTY LTD ZENITH CW PTY LTD RURAL RELOCATIONS PTY LIMITED VOLTEUS PTY LTD