---

THE PROFIT ANALYST AUSTRALIA PTY LTD PANNU FAMILY SMSF PTY LTD TW MOOLAP PTY LTD PHOENIX TRAINING CENTRE PTY LTD LA KANDY PTY LTD EQUITY ASSETS CAPITAL PTY LTD ACCOUNTING CHOICE PTY LTD DELPHINUS BOAT CRUISES PTY LTD FASTMOVE PTY LTD BROOKLYN & BRANDI PTY. LTD. TRONIX GROUP PTY LTD ALLIED TRANSPORT GROUP PTY LTD BAKSHI & SODHI PTY LTD THB GROUP PTY LTD COATES DAVEY SOLICITORS PTY LTD ULTIM8 INVESTMENTS PTY LTD TULGA PTY LTD HANSLI PTY LTD LATTE STATION PTY LTD JJ VIRTUE SMSF PTY LTD