Nick Aboud, the former CEO of failed electronics retailer Dick Smith and most recently the head of discount chain Cheap as Chips, is once again at the centre of a major retail collapse as hundreds of employees and creditors seek answers over millions of dollars in unpaid entitlements.

As Aboud looks for his next executive role, more than 600 former Cheap as Chips employees are questioning when — or if — they will receive outstanding superannuation, annual leave, long service leave and redundancy payments following the company’s collapse.

According to the administrators’ report, prepared by Glenn Livingstone, Benjamin Ho and Nicholas Charlwood of WLP Restructuring, employees are owed a combined $4.36 million. This includes $1.59 million in unpaid annual leave, long service leave and superannuation, along with a further $1.18 million in redundancy entitlements.

One employee, listed as claimant number 590, is seeking $448,426. Administrators have not confirmed the identity of this individual, and it remains unclear whether the claim relates to Aboud himself.

Nick Aboud was the former CEO of failed retailer Dick Smith and of late Cheap As Chips.

The failure of Cheap as Chips, operated by Palcove Pty Ltd, has also left creditors exposed to losses totalling $40.3 million. More than 200 suppliers are now pursuing insurance claims, with several telling ChannelNews they were unable to obtain cover after earlier disclosures revealed Palcove had recorded losses of $34 million on turnover of $101 million as recently as mid-2025.

This marks the latest collapse linked to Aboud’s executive career. As CEO of Dick Smith, Aboud presided over the electronics retailer’s administration, which left creditors owed more than $380 million — a failure that remains one of Australia’s most high-profile retail collapses.

Among the suppliers impacted by the Cheap as Chips failure are Ayonz ($327,275), Bestway Australia ($386,343), Hambros ($67,000), IG Design Group ($304,000), Brunings ($399,000), MNB Variety Imports ($1.3 million), and Chinese trading company Ningbo Home-Dollar Import & Export Corp, owed $1.103 million.

Administrators WLP Restructuring Partners have confirmed that a proposed sale of the Cheap as Chips business to Queensland-based rival Choice The Discount Store (CDS) is under investigation. CDS claims it has an agreement to take over the leases and assets of the business, but not the liabilities remaining in the failed company.

Initially, CDS agreed to acquire 44 of the retailer’s 47 stores across South Australia, Victoria and NSW. A deed of company arrangement (DOCA) is now being finalised, with a decision on the sale expected by February 5, 2026.

A key hurdle remains the transfer of store leases, with some landlords demanding outstanding rent be paid before consenting to any handover.

“The business sale agreement contains a number of conditions which are required to be met in order for completion to occur, most notably the transfer of leases, employee acceptance of new employment offers on comparable terms, and creditors approving a DOCA,” meeting minutes state.

The Shop, Distributive and Allied Employees’ Association says it is working with administrators to ensure all non-related employees receive their full entitlements. CDS has indicated that if the sale proceeds, jobs will be offered to staff with entitlements honoured as part of the transaction.

Administrators Glenn Livingstone, Benjamin Ho and Nicholas Charlwood were appointed on December 30, citing funding constraints and increased domestic and international competition as contributing factors to the collapse.

Nick Aboud has previously claimed that his reputation has been unfairly damaged by reporting linking his name to the Cheap as Chips failure. However, critics argue that the collapse cannot be viewed in isolation, given Aboud’s role as CEO during the Dick Smith administration and now the downfall of another major retail operation under his leadership.

See full  Administrators list of creditors here.  

A PLUS SUPPLIES A PLUS SUPPLIES 4/2 FROST ROAD CAMPBELLTOWN NSW 2560 Australia $ 3,953.66

Adelaide Direct Stationers Adelaide Direct Stationers 29 OG Road Klemzig SA 5087 Australia $ 12,417.59

AGILE LOGISTICS (EXPRESS TRADING P/L) AGILE LOGISTICS (EXPRESS TRADING P/L) 110 CASTRO WAY DERRIMUT VIC 3026 Australia $ 16,659.93

AGILE LOGISTICS PTY LTD AGILE LOGISTICS PTY LTD PO BOX 8013 TARNEIT VIC 3029 Australia -$ 213.96

AGL SOUTH AUSTRALIA P/L AGL SOUTH AUSTRALIA P/L GPO BOX 77 ADELAIDE SA 5001 Australia $ 200.80

AIMIX CHEMICALS PTY LTD AIMIX CHEMICALS PTY LTD 52-54 POWER STREET ST MARYS NSW 2760 Australia $ 22,646.98

ALLIED EXPRESS TRANSPORT PTY LTD ALLIED EXPRESS TRANSPORT PTY LTD UNIT 2/ 62 HUME HIGHWAY CHULLORA NSW 2190 Australia $ 8 2.56

ANT USA INC ANT USA INC PO BOX 2634 ACTON MA 1720 United States $ 22,055.95

APRA LTD APRA LTD LOCKED BAG 5000 STRAWBERRY HILLS NSW 2012 Australia $ 9,575.98

ASAP23 PTY LTD ATF ASAP23 UNIT TRUST ASAP23 PTY LTD ATF ASAP23 UNIT TRUST PO BOX 19 UNLEY SA 5061 Australia $ 39,293.99

ATTARDS TRANSPORT SERVICES PTY LTD ATTARDS TRANSPORT SERVICES PTY LTD 117 RAKOW STREET BROKEN HILL NSW 2880 Australia $ 16,661.70

AUSSIE PET TREATS WHOLESALE PTY LTD AUSSIE PET TREATS WHOLESALE PTY LTD PO BOX 1040 GLENELG SOUTH SA 5045 Australia $ 14,499.84

AUSTRALIAN SECURITIES & INVEST. COMMISSN AUSTRALIAN SECURITIES & INVEST. COMMISSN LEVEL 8 100 PIRIE STREET ADELAIDE SA 5000 Australia $ 329.00

AYONZ PTY LTD AYONZ PTY LTD PO BOX 3291 NORTH STRATHFIELD NSW 2137 Australia YES YES PPSR – Goods $ 327,275.78

BBDS NATIONAL PTY LTD BBDS NATIONAL PTY LTD PO BOX 1073 PORT LINCOLN SA 5606 Australia $ 198,122.49

BESTWAY AUSTRALIA PTY LTD (AUD) BESTWAY AUSTRALIA PTY LTD (AUD) 15 MILLENNIUM CRT SILVERWATER NSW 2128 Australia $ 386,343.32

BGC INDUSTRIAL CLEANING SUPPLIES BGC INDUSTRIAL CLEANING SUPPLIES PO BOX 574 PROSPECT EAST SA 5082 Australia $ 2,112.00

BIGHEAD BUSINESS PTY LTD BIGHEAD BUSINESS PTY LTD 5A THOMAS STREET CAVAN SA 5094 Australia $ 45,823.69

BLACKBIRD IT PTY LTD BLACKBIRD IT PTY LTD 3 BOSKENNA AVENUE NORWOOD SA 5067 Australia $ 8,965.65

BOTANY GROUP BOTANY GROUP LVL 1 2 BURBANK PLACE NORWEST NSW 2153 Australia $ 10,643.69

BOUNTY FILMS BOUNTY FILMS 36A OVATA DRIVE TULLAMARINE VIC 3043 Australia $ 9,822.66

BR INTERNATIONAL LOGISTICS PTY LTD BR INTERNATIONAL LOGISTICS PTY LTD PO BOX 335 MILPERRA NSW 2214 Australia $ 319,769.81

BR INTERNATIONAL LOGISTICS PTY LTD (USD) BR INTERNATIONAL LOGISTICS PTY LTD (USD) PO BOX 335 MILPERRA NSW 2214 Australia $ 102,833.29

BRUNNINGS LAWN & GARDEN BRUNNINGS LAWN & GARDEN 80 PYM STREET DUDLEY PARK SA 5008 Australia YES YES PPSR – Goods $ 399,088.03

BULK BUYS WAREHOUSE BULK BUYS WAREHOUSE 18 ROGERS WAY LANDSDALE WA 6065 Australia $ 8,654.21

BURGESS RAWSON & ASSOCIATES BURGESS RAWSON & ASSOCIATES LEVEL 7, 140 BOURKE STREET MELBOURNE VIC 3000 Australia $ 92,543.47

CAMLI FAMILY TRUST CAMLI FAMILY TRUST 5 GAWLER ST LIGHTSVIEW SA 5013 Australia $ 23,097.72

CardSprint Pty Ltd CardSprint Pty Ltd Unit 5, 10-12 Carsten Road GEPPS CROSS SA 5094 Australia $ 2,341.76

CASUAL LIVING PRODUCTS (AUST) CASUAL LIVING PRODUCTS (AUST) 50 SALOP STREET BEULAH PARK SA 5067 Australia -$ 110.44

CEMBA LOGISTICS PTY LTD CEMBA LOGISTICS PTY LTD 3/23 BEULAH ROAD NORWOOD SA 5068 Australia $ 37,220.46

CHEP AUSTRALIA CHEP AUSTRALIA PO BOX 617 NORTH RYDE NSW 1670 Australia $ 1,754.67

CLEANAWAY (HA & WB) STATEWIDE RECYCLING SERVICES (HA) PO BOX 1488 WARRNAMBOOL VIC 3280 Australia $ 2,196.12

CLIFFORD PROPERTY SOLUTIONS CLIFFORD PROPERTY SOLUTIONS PO BOX 94 SWAN HILL VIC 3585 Australia $ 32,864.84

COLLIERS INTERNATIONAL MU COLLIERS INTERNATIONAL GPO BOX 4390 LEVEL 32/367 COLLINS STREET MELBOURNE VIC 3001 Australia $ 51,542.08

COPPER COAST MINI SKIPS COPPER COAST MINI SKIPS 2 Martin St MOONTA BAY SA 5558 Australia $ 350.00

COPYWORLD TOSHIBA COPYWORLD TOSHIBA 393-395 SOUTH ROAD MILE END SA 5031 Australia $ 770.01

COTTON CANDY IMPORTS COTTON CANDY IMPORTS 5 CAPITAL PLACE CARRUM DOWNS VIC 3201 Australia $ 74,492.00

COUNCIL OF THE CITY OF BROKEN HILL COUNCIL OF THE CITY OF BROKEN HILL PO BOX 448 BROKEN HILL NSW 2880 Australia $ 2,632.00

CREATIVE DISTRIBUTORS LTD CREATIVE DISTRIBUTORS LTD GPO BOX 4677 Hong Kong $ 285,507.51

DARRELL LEA CONFECTIONARY CO DARRELL LEA CONFECTIONARY CO PO BOX 471 INGLEBURN NSW Australia $ 2,312.70

DATS DATS PO BOX 6978 WETHERILL PARK BC NSW 2164 Australia $ 157,139.45

DBG TECHNOLOGIES DBG TECHNOLOGIES PO BOX 93 FULLARTON SA 5063 Australia $ 6,600.00

DELAVEST PTY LTD (CC RENT) DELAVEST PTY LTD (CC RENT) 406 DANA STREET BALLARAT VIC 3350 Australia $ 64,877.89

DELUXE FASHION INTERNATIONAL PTY LTD DELUXE FASHION INTERNATIONAL PTY LTD PO BOX 151 AUBURN NSW 1835 Australia $ 27,991.07

DENBIES PTY LTD T/AS DENBIES GROUP DENBIES PTY LTD T/AS DENBIES GROUP PO BOX 90 BERWICK VIC 3806 Australia $ 26,188.80

DENNIS TRANSPORT PTY LTD DENNIS TRANSPORT PTY LTD PO BOX 100 PORT LINCOLN SA 5606 Australia $ 5,555.26

DIRECT COURIERS (ADEL) DIRECT COURIERS UNIT G 5 BUTLER BLVD ADELAIDE AIRPORT SA 5950 Australia $ 64,668.61

DIXON REAL ESTATE DIXON REAL ESTATE PO BOX 484 ALBURY NSW 2640 Australia $ 262,669.34

DORMA Automatics Pty Ltd DORMA Automatics Pty Ltd 27D Taminga Street Regency Park SA 5010 Australia $ 7,293.00

DSC ELECTRICAL DSC ELECTRICAL UNIT 2 18-20 CHARLOTTE ST SMITHFIELD SA 5114 Australia $ 2,184.60

DURMAZ PTY LTD DURMAZ PTY LTD PO BOX 510 ALTONA NORTH VIC 3025 Australia $ 33,972.45

DYERS DISTRIBUTION DYERS DISTRIBUTION PO BOX 9168 SALE VIC 3853 Australia $ 36,256.33

EIGHTH HONER PTY LTD EIGHTH HONER PTY LTD LEVEL 2, 480 ST KILDA ROAD MELBOURNE VIC 3004 Australia $ 43,761.89

ELGAS ELGAS PO BOX 3209 MILDURA VIC 3502 Australia YES YES PPSR – Goods $ 395.48

ENGIE ENGIE LEVEL 23 SOUTHBANK BOULEVARD SOUTHBANK VIC 3006 Australia $ 197,942.21

EXPRESS COLOUR PRINTING (CASTLE STREET) EXPRESS COLOUR PRINTING (CASTLE STREET) 28A HOLLAND STREET THEBARTON SA 5031 Australia $ 9,303.80

FAWKNER PROPERTY FAWKNER PROPERTY LEVEL 8, 468 ST KILDA ROAD MELBOURNE VIC 3001 Australia $ 47,448.99

FIREWATCH SERVICES (SH) PTY LTD FIREWATCH SERVICES (SH) PTY LTD PO BOX 7030 SHEPPARTON VIC 3632 Australia $ 115.50

FRESH AND CLEAN FRESH AND CLEAN 1/31 BARNES ROAD GLYNDE SA 5070 Australia $ 1,728.82

FUCESR PTY LTD FUCESR PTY LTD 815-821 PASCOE VALE ROAD GLENROY VIC 3046 Australia $ 33,175.10

FUNRISE AUSTRALIA PTY LTD FUNRISE AUSTRALIA PTY LTD UNIT 5, 8 AVENUE OF THE AMERICAS NEWINGTON NSW 2127 Australia $ 35,360.01

FYNA FOODS AUSTRALIA P/L FYNA FOODS AUSTRALIA P/L PO BOX 143 HALLAM VIC 3803 Australia YES YES PPSR – Goods $ 12,596.01

GA AUSTRALIA II PTY LTD GA AUSTRALIA II PTY LTD 2829 TOWNSGATE ROAD SUITE 103 WESTLAKE VILLAGE CA 91361 United States $ 2,967.80

GAP SOLUTIONS GAP SOLUTIONS 368 SOUTH ROAD RICHMOND SA 5033 Australia $ 588.50

GFA (AUST) PTY LTD GFA (AUST) PTY LTD 61 SUNMORE CLOSE PO BOX 8602 HEATHERTON VIC 3202 Australia $ 18,462.07

GIPPSLAND LOCKSMITHS GIPPSLAND LOCKSMITHS 108 ARGYLE ST TRARALGON VIC 3844 Australia $ 706.00

GOLDMAN TRAVEL CORPORATION PTY LTD GOLDMAN TRAVEL CORPORATION PTY LTD LEVEL 18 WESTFIELD TOWER 1 520 OXFORD STREET BONDI JUNCTION NSW 2022 Australia $ 2,927.60

GORMAN ALLARD SHELTON PTY LTD GORMAN ALLARD SHELTON PTY LTD LVL 3 267 COLLINS ST MELBOURNE VIC 3000 Australia $ 127,162.30

GREATER SHEPPARTON CITY COUNCIL GREATER SHEPPARTON CITY COUNCIL LOCKED BAG 1000 SHEPPARTON VIC 3632 Australia $ 31,673.20

GREENHILL HOLDINGS PTY LTD (MY) GREENHILL HOLDINGS PTY LTD (MY) PO BOX 3373 RUNDLE MALL SA 5000 Australia $ 165,444.96

GRENKE MELBOURNE GRENKE MELBOURNE SUITE 3.01 LEVEL 3, ST KILDA ROAD MELBOURNE VIC 3004 Australia YES YES PPSR – Goods $ 137.50

GROUP 48 BARCS AUST PO BOX 6249 ALEXANDRIA NSW 2015 Australia $ 6,285.55

GSM INTERNATIONAL LTD GSM INTERNATIONAL LTD UNIT 2507-8 25F KING PALACE PLAZA 52A SHA TSUI TOAD TSUEN WAN Hong Kong -$ 178.33

HART INTERNATIONAL AGENCIES (USD) PTY LTD HART INTERNATIONAL AGENCIES PTY LTD U2/ 98-104 CARNARVON ST SILVERWATER NSW 2128 Australia $ 13,393.40

HASBRO AUSTRALIA HASBRO AUSTRALIA LEVEL 467-71 EPPING ROAD MACQUARIE PARK NSW 2113 Australia $ 67,310.98

HEADSTART INTERNATIONAL PTY LTD HEADSTART INTERNATIONAL PTY LTD 15 STAMFORD RD OAKLEIGH VIC 3166 Australia $ 43,632.60

HORSHAMVEST PTY LTD HORSHAMVEST PTY LTD 406 DANA STREET BALLARAT VIC 3350 Australia $ 61,186.90

HUBBARD PROPERTIES PTY LTD HUBBARD PROPERTIES PTY LTD PO BOX 105 OXENFORD WA 4210 Australia $ 65,238.32

HYPERLOCAL PTY LTD HYPERLOCAL PTY LTD 107-111 HIGH STREET PRAHRAN VIC 3181 Australia $ 40,361.64

IFI AUSTRALIA PTY LTD IFI AUSTRALIA PTY LTD LEVEL 23 HWT TOWER SOUTHGATE VIC 3006 Australia -$ 251.90

IG DESIGN GROUP AUSTRALIA PTY LTD (USD) IG DESIGN GROUP AUSTRALIA PTY LTD (USD) 121 RAYHUR STREET CLAYTON SOUTH VIC 3169 Australia $ 48,566.17

IG DESIGN GROUP PTY LTD T/AS ARTWRAP IG DESIGN GROUP PTY LTD T/AS ARTWRAP 121 RAYHUR STREET CLAYTON BUSINESS PARK CLAYTON SOUTH VIC 3169 Australia YES YES PPSR – Goods $ 304,986.45

IGEAR INTERNATIONAL IGEAR INTERNATIONAL PO BOX 430 ALDERLEY QLD 4051 Australia $ 24,315.87

IMPACT POSTERS CONSIGNMENT IMPACT POSTERS CONSIGNMENT PO BOX 256 THORNLEIGH NSW 2120 Australia $ 2,149.72

INTERHAMPERS AUSTRALIA PTY LTD INTERHAMPERS AUSTRALIA PTY LTD PO BOX 46 SPRINGVALE VIC 3171 Australia $ 30,035.20

ISDC AUSTRALIA LTD ISDC AUSTRALIA LTD WAREHOUSE 6 100-104 PIPE RD LAVERTON NTH VIC 3026 Australia $ 19,053.20

IVE DISTRIBUTION PTY LTD IVE DISTRIBUTION PTY LTD LOCKED BAG 1 CASULA MALL CASULA NSW 2170 Australia $ 12,136.70

JBR FREIGHTLINES PTY LTD JBR FREIGHTLINES PTY LTD PO BOX 917 VIRGINIA SA 5120 Australia $ 12,666.19

JEMARK IMPORTS PTY LTD JEMARK IMPORTS PTY LTD 1 TABITTA STREET MOORRABIN VIC 3189 Australia $ 188,038.41

JETFLO PLUMBING SOLUTIONS JETFLO PLUMBING SOLUTIONS 23 SHOVELER ST ECHUCA VIC 3564 Australia $ 530.75

JJ RICHARDS & SONS PTY LTD JJ RICHARDS & SONS PTY LTD 8 TURNBALL DRIVE HORSHAM VIC 3400 Australia $ 185.96

JL LAWYERS PTY LTD JL LAWYERS PTY LTD GPO BOX 621 ADELAIDE SA 5001 Australia $ 1,210.00

JONES LANG LESALLE (VIC) PTY LTD (GG) FIONA WELSH JONES LANG LESALLE (VIC) PTY LTD (GG) PO BOX 1019 GOLDEN GROVE SA 5125 Australia $ 143,941.30

JONES LANG LESALLE (VIC) PTY LTD (sale) JONES LANG LESALLE (VIC) PTY LTD 600 BOURKE STREET MELBOURNE VIC 3000 Australia $ 75,044.60

JP FRANCHISING AUST PTY LTD JP FRANCHISING AUST PTY LTD SUITE 107 12 CATO ST HAWTHORN EAST VIC 3123 Australia $ 1,973.40

KADINA FREIGHT SERVICE KADINA FREIGHT SERVICE 29 KENNETT STREET KADINA SA 5554 Australia $ 30,395.99

King & Heath Pty Ltd T/As First National King and Heath King & Heath Pty Ltd T/As First National King and Heath 125 Main Street Bairnsdale Vic 3875 Australia $ 71,379.39

KNIGHT FRANK AUSTRALIA (WA) KNIGHT FRANK AUSTRALIA (WA) PO BOX 8935 WAGGA NSW 2650 Australia $ 27,883.57

KNIGHT FRANK AUSTRALIA PTY LTD BA KNIGHT FRANK AUSTRALIA PTY LTD PO BOX 1523 PARRAMATTA BC NSW 1811 Australia $ 22,090.26

KOOMBA PARK PTY LTD KOOMBA PARK PTY LTD 120 BRIDGE ST BENALLA VIC 3672 Australia $ 19,011.19

KUHN PLUMBING KUHN PLUMBING 15 VERRAL CRES BERRI SA 5343 Australia $ 715.00

LANDMARK CONCEPTS LANDMARK CONCEPTS 7 COMMERCIAL DRIVE LYNBROOK VIC 3975 Australia -$ 8 3.68

LINFOX ARMAGUARD PTY LTD LINFOX ARMAGUARD PTY LTD 37 VAUGHAN STREET ESSENDON FIELDS VIC 3041 Australia $ 7,771.72

LMA GLOBAL DWC LLC LMA GLOBAL DWC LLC 55I 5TH FLOOR BLDG A3 DUBAI WORLD CENTRAL DUBAI LOGISTICS CITY DUBAI United Arab Emirates $ 288,919.66

LOLLILAND PTY LTD LOLLILAND PTY LTD 75 HARTLEY ROAD SMEATON GRANGE NSW 2567 Australia $ 493,254.31

LORAL IPSUM (AUST) PTY LTD LORAL IPSUM (AUST) PTY LTD 12 RAMAGE STREET BAYSWATER VIC 3153 Australia $ 8,011.80

LOSCAM LIMITED LOSCAM LIMITED PO BOX 605 BOX HILL VIC 3128 Australia YES YES PPSR – Goods $ 31,367.93

MACVAD LTD (EURO) MACVAD LTD (EURO) 39 RAWENE ROAD BIRKENHEAD AUCKLAND 626 New Zealand $ 132.28

MAIT PLUMBING SERVICES MAIT PLUMBING SERVICES 60 MAIN NORTH ROAD CLARE SA 5453 Australia $ 244.75

MANASSEN FOODS AUSTRALIA PTY LTD MANASSEN FOODS AUSTRALIA PTY LTD PO BOX 88 HORSLEY PARK NSW 2175 Australia YES YES PPSR – Goods $ 5,565.30

MARS AUSTRALIA PTY LTD MARS AUSTRALIA PTY LTD RING ROAD WENDOOREE VIC 3355 Australia $ 111,060.20

MARS PETCARE AUSTRALIA MARS PETCARE AUSTRALIA PO BOX 153 WODONGA VIC 3689 Australia $ 50,515.78

MARSH PTY LTD MARSH PTY LTD PO BOX H176 AUSTRALIA SQUARE NSW 1215 Australia -$ 423.84

MARTIN PLUNKETT COMMUNICATIONS MARTIN PLUNKETT COMMUNICATIONS 93 BOWER ROAD ETHELTON SA 5015 Australia YES $ 5,500.00

McGEES (SA) PTY LTD (WO) McGEES (SA) PTY LTD (WC) PO BOX 1646 LEVEL 9, 60 WAYMOUTH ST ADELAIDE SA 5001 Australia $ 38,428.38

MCGOWAN SIGNS MCGOWAN SIGNS PO BOX 82 MERBEIN VIC 3505 Australia $ 2,255.00

MEDIA32 PTY LTD MEDIA32 PTY LTD 293 LOWER PLATEAU RD BILGOLA PLATEAU NSW 2107 Australia $ 8,250.00

MENNY CORPORATION (INTL) PTY LTD MENNY CORPORATION (INTL) PTY LTD 4/538 Gardeners Road Alexandria NSW 2015 Australia $ 25,066.59

MENZ CONFECTIONERY MENZ CONFECTIONERY 71 GLYNBURN ROAD GLYNDE SA 5070 Australia YES YES PPSR – Goods $ 28,449.60

MICHIELAN INVESTMENTS PTY LTD MO MICHIELAN INVESTMENTS PTY LTD PO BOX 810 MOUNT GAMBIER SA 5290 Australia $ 29,327.79

MJM AUSTRALIA IMPORTS MJM AUSTRALIA IMPORTS PO BOX 383 MOORABBIN VIC 3189 Australia $ 32,762.86

MMP INDUSTRIAL PTY LTD MMP INDUSTRIAL PTY LTD PO BOX 584 WINDSOR NSW 2756 Australia $ 59,158.06

MNB VARIETY IMPORTS (USD) MNB VARIETY IMPORTS (USD) PO BOX 46 7C/7-11 ALLEN STREET, WATERLOO 2017 STRAWBERRY HILLS NSW 2012 Australia -$ 1,178.88

MNB VARIETY IMPORTS PTY LTD MNB VARIETY IMPORTS PTY LTD PO BOX 46 STRAWBERRY HILLS NSW 2012 Australia YES YES PPSR – Goods $ 1,300,662.23

MOMENTUM ENERGY PTY LTD MOMENTUM ENERGY PTY LTD PO BOX 353, FLINDERS LANE MELBOURNE VIC 8009 Australia $ 28,481.53

MOS INTERNATIONAL IMPORTS MOS INTERNATIONAL IMPORTS 347 WARRIGAL ROAD CHELTENHAM VIC 3189 Australia $ 114,636.55

MR FOTHERGILL’S SEEDS PTY LTD MR FOTHERGILL’S SEEDS PTY LTD 16B WALKER STREET SOUTH WINDSOR NSW 2756 Australia $ 23,064.66

MUSTARD BROS TRANSPORT MUSTARD BROS TRANSPORT PO BOX 292 WOODVILLE SA 5011 Australia $ 12,650.00

NESTLE AUSTRALIA NESTLE AUSTRALIA BUILDING D 5 HOMEBUSH BAY DRIVE RHODES NSW 2032 Australia $ 53,080.89

NEW CENTURY REAL ESTATE NEW CENTURY REAL ESTATE 26 RUTLAND RD BOX HILL VIC 3128 Australia $ 21,329.81

NEW ENGLAND LOCKSMITHS NEW ENGLAND LOCKSMITHS 1/244 BEARDY STREET ARMIDALE NSW 2350 Australia $ 393.90

NEWS LIMITED NEWS LIMITED GPO BOX 4245 SYDNEY NSW 2001 Australia $ 10,744.70

NINGBO GARDENER INTENATIONAL TRADING CO LTD NINGBO GARDENER INTENATIONAL TRADING CO LTD 58# CHANGXING ROAD HONG TANG INDUSTRIAL ZONE JIANGBEI DISTRICT

NINGBO 315000 China $ 91,106.48

NINGBO HOME-DOLLAR IMP & EXP CORP NINGBO HOME-DOLLAR IMP & EXP CORP 69 GUANGYUAN RD JIANGBEI DISTRICT NINGBO China $ 926,865.65

NINGBO U-SINA IMP & EXP CO LTD NINGBO U-SINA IMP & EXP CO LTD 1102-1103 GUANGBO LIJING BUILDING 252 TIANDA RD YINZHOU DIST NINGBO China $ 100,843.92

NIPPYS FRUIT JUICES PTY LTD FRANK MORENA NIPPYS FRUIT JUICES PTY LTD 33-39 BIRRALEE ROAD Regency Park SA 5010 Australia $ 29,386.37

NOMOS ONE PTY LTD NOMOS ONE PTY LTD LEVEL 11 1 MARGARET ST SYDNEY NSW 2000 Australia $ 2,904.00

NOVA COMMERCIAL PTY LTD NOVA COMMERCIAL PTY LTD 28 TASMAN AVE GILLES PLAINS SA 5086 Australia $ 50,231.32

NOVA CONCEPTS HOLDINGS PTY LTD NOVA CONCEPTS HOLDINGS PTY LTD 307 HANSON RD WINGFIELD SA 5013 Australia $ 38,016.00

NOVA ENTERTAINMENT PTY LTD NOVA ENTERTAINMENT PTY LTD LVL 5 33 SAUNDERS ST PYRMONT NSW 2009 Australia $ 33,289.75

NUMURKAH BULK HAULAGE NUMURKAH BULK HAULAGE PO BOX 180 NUMURKAH VIC 3636 Australia $ 21,752.83

NU-PURE BEVERAGES NU-PURE BEVERAGES 1/76 QUINNS HILL RD EAST STAPYLTON QLD 4207 Australia $ 6,560.64

OCEANA INTERNATIONAL PTY LTD OCEANA INTERNATIONAL PTY LTD PO BOX 2069 SMITHFIELD NSW 2164 Australia $ 108,962.56

OMNIX SOLUTIONS PTY LTD OMNIX SOLUTIONS PTY LTD 1 GREIG CRT ELWOOD VIC 3184 Australia $ 1,795.00

OPAL RECYCLING OPAL RECYCLING PO BOX 6082 HAWTHORN WEST VIC 3122 Australia $ 4,350.50

ORACLE PTY LTD CLOUD ORACLE PTY LTD CLOUD 4 JULIUS AVE NORTH RYDE NSW 2113 Australia $ 11,393.71

ORIENTAL MERCHANT P/L ORIENTAL MERCHANT P/L 10 WESTGATE DRIVE LAVERTON NORTH VIC 3026 Australia YES YES PPSR – Goods $ 7,282.10

ORIGIN ENERGY ELECTRICITY LIMITED ORIGIN ENERGY ELECTRICITY LIMITED PO BOX 14799 MELBOURNE VIC 8001 Australia $ 5,008.10

ORKIN AUSTRALIA ORKIN AUSTRALIA UNIT 2/51-53 KEWDALE ROAD WELSHPOOL WA 6106 Australia $ 610.00

OTIS ELEVATOR COMPANY PTY LTD OTIS ELEVATOR COMPANY PTY LTD LOCKED BAG 1955 ASHFIELD NSW 1800 Australia -$ 1,516.65

OUR UNITED FOOD CO AUST OUR UNITED FOOD CO AUST 608 GRAND JUNCTION ROAD REGENCY PARK SA 5010 Australia $ 52,003.05

OZORA ELECTRICAL & RENEWABLE ENERGY SERVICES OZORA ELECTRICAL & RENEWABLE ENERGY SERVICES 13 FIFTH STREET WINGFIELD SA 5013 Australia $ 749.45

PAPER PAK PAPER PAK PO BOX 636 WELLAND SA 5007 Australia YES YES PPSR – Goods $ 25,872.00

PAPERLESS WAREHOUSING PTY LTD PAPERLESS WAREHOUSING PTY LTD PO BOX 538 Chester Hill NSW 2162 Australia $ 7,058.62

PARTYWARE PTY LTD PARTYWARE PTY LTD 10 UNIVERSITY PLACE CLAYTON NORTH VIC 3168 Australia $ 55,368.42

PICCADILLY PREMIUM SPRING WATER P/L PICCADILLY PREMIUM SPRING WATER P/L PO BOX 269 CAMPBELLTOWN SA 5074 Australia -$ 1 6.25

PICKERING TRANSPORT GROUP PICKERING TRANSPORT GROUP PO BOX 891 MILDURA VIC 3502 Australia YES YES PPSR – All PAP $ 14,580.57

PIRIE PROPERTY GROUP PIRIE PROPERTY GROUP PO BOX 98 KENT TOWN DC SA 5071 Australia $ 28,222.69

PJ SAS TRADING P/L PJ SAS TRADING P/L 70A ORANGE GROVE ROAD LIVERPOOL NSW 2170 Australia YES YES PPSR – Goods $ 131,983.09

PORTA CRAFT PORTA CRAFT 51 Edison Circuit Forrestdale WA 6112 Australia $ 8,425.44

PRICEWATERHOUSECOOPERS PRICEWATERHOUSECOOPERS GPO BOX 2650 SYDNEY NSW 2001 Australia $ 172,279.67

R P DEAN & CO PL R P DEAN & CO PL 8 ISLINGON CRT DUDLEY PARK SA 5008 Australia $ 143,059.85

RANKIN PLUMBING PTY LTD RANKIN PLUMBING PTY LTD 20 TELFORD DRIVE SHEPPARTON VIC 3630 Australia $ 266.92

RAPID GLOBAL SOFTWARE RAPID GLOBAL SOFTWARE SUITE 8, 240 CURRIE STREET ADELAIDE SA 5000 Australia $ 7,425.00

REFRESCO PTY LTD Refreshco Pty Ltd 12 Birmingham Ave Villawood NSW 2163 Australia $ 9,350.40

RETAILCARE RETAILCARE UNIT 14209 TOORAK ROAD SOUTH YARRA VIC 3141 Australia $ 1 3.64

REVELOP ESTATE MANAGEMENT PTY LTD (GA) REVELOP ESTATE MANAGEMENT PTY LTD PO BOX 313 BAULKHAM HILLS NSW 2153 Australia $ 95,860.70

RMA PACKAGING ( FORMERLY RMA PACKAGING ( FORMERLY 52 WODONGA STREET BEVERLEY SA 5009 Australia $ 1,467.73

S & S Holdings Pty Ltd S & S Holdings Pty Ltd PO BOX 1888 Mount Gambier SA 5290 Australia $ 129,092.26

SALEFINDER LIMITED SALEFINDER LIMITED PO BOX 305-113 TRITON PLAZA AUCKLAND 0757 New Zealand $ 12,000.00

SAVILLS (SA) P/L (MV) 199 SOUTH ROAD PTY LTD C/- SAVILLS LVL 20 50 HINDMARSH SQUARE ADELAIDE SA 5000 Australia $ 33,546.25

SAVILLS (SA) PTY LTD – WY SAVILLS (SA) PTY LTD – WY PO BOX 3677 RUNDLE MALL ADELAIDE SA 5000 Australia $ 66,025.29

SAVILLS (SA) PTY LTD (BE) SAVILLS (SA) PTY LTD (BE) PO BOX 3677 RUNDLE MALL SA 5000 Australia $ 37,073.47

SCENTRE SHOPPING CENTRE MANAGEMENT (SA) PTY LTD SCENTRE SHOPPING CENTRE MANAGEMENT (SA) PTY LTD GPO BOX 4004 SYDNEY NSW 2001 Australia -$ 150.00

SCHMEKS JERKY PTY LTD SCHMEKS JERKY PTY LTD SHOP 3 140 KINGSTON ROAD PORT PIRIE SA 5540 Australia $ 14,292.00

SCHWEPPES AUSTRALIA SCHWEPPES AUSTRALIA LOCKED BAG 3 NUNAWADING VIC 3131 Australia $ 124,925.86

SE NATIONAL TRANSPORT SE NATIONAL TRANSPORT 50 LEMNOS NORTH ROAD LEMNOS VIC 3631 Australia $ 27,783.67

SEASONAIR PTY LTD SEASONAIR PTY LTD 32 BENNET AVE MELROSE PARK SA 5039 Australia $ 1,260.33

SEEK LIMITED SEEK LIMITED LEVEL 2 3 WELLINGTON STREET ST KILDA VIC 3182 Australia $ 7,800.52

SELECT BUSINESS AND PROPERTY GROUP PTY LTD SELECT BUSINESS AND PROPERTY GROUP PTY LTD 68A MULLER ROAD GREENACRES SA 5086 Australia $ 98,707.95

SEVEN NETWORK (OPERATIONS) LTD SEVEN NETWORK (OPERATIONS) LTD PO BOX 7077 ALEXANDRIA NSW 2015 Australia $ 1,000.00

SHELL ENERGY RETAIL PTY LTD SHELL ENERGY RETAIL PTY LTD GPO BOX 7152 BRISBANE QLD 4001 Australia $ 40,051.92

SHIPPIT PTY LTD SHIPPIT PTY LTD LEVEL 10 130 PITT ST SYDNEY NSW 2000 Australia $ 0.01

SMARTEST ENERGY AUSTRALIA PTY LTD SMARTEST ENERGY AUSTRALIA PTY LTD LEVEL 4 36 CARRINGTON ST SYDNEY NSW 2000 Australia $ 1,096.13

SMARTPAY AUSTRALIA PTY LTD SMARTPAY AUSTRALIA PTY LTD LEVEL 2 117 YORK STREET SYDNEY NSW 2000 Australia $ 3,643.70

SNACK LOVERS PTY LTD SNACK LOVERS PTY LTD 14 EXPORT ROAD CRAIGIEBURN VIC 3064 Australia $ 4,989.60

SNACKBRANDS AUSTRALIA PTY LTD SNACKBRANDS AUSTRALIA PTY LTD PO BOX 8308 NORWEST NSW 2153 Australia $ 140,080.75

SOUTH WEST FREIGHT SOUTH WEST FREIGHT PO BOX2203 MOUNT GAMBIER SA 2203 Australia $ 8,155.73

SPS COMMERCE AUSTRALIA PTY LTD SPS COMMERCE AUSTRALIA PTY LTD LEVEL 3 12 WESLEY COURT BURWOOD EAST VIC 3151 Australia $ 3,850.00

ST JAMES FIRST AID ST JAMES FIRST AID 19A WEEN ROAD POORAKA SA 5095 Australia $ 177.30

ST JOHNS AMBULANCE AUSTRALIA (VICTORIA) INC ST JOHNS AMBULANCE AUSTRALIA (VICTORIA) INC 601 BLACKBURN ROAD NOTTING HILL VIC 3168 Australia $ 450.00

STEALTHTECH PTY LTD STEALTHTECH PTY LTD PO BOX 786 CP MILDURA PLAZA MILDURA VIC 3501 Australia $ 4,528.35

Sturdie Trade Services Pty Ltd Sturdie Trade Services Pty Ltd PO Box 505 Plympton SA 5037 Australia $ 132.00

SUNSHINE SQUARE LIFESTYLE HUB SUNSHINE SQUARE LIFESTYLE HUB C/- LEEDWELL PROPERTY G.05, 10 GARDEN STREET SOUTH YARRA VIC 3141 Australia $ 228,733.19

SUPREME TRIO TRADING PTY LTD SUPREME TRIO TRADING PTY LTD L4/689 BURKE RD CAMBERWELL VIC 3124 Australia $ 12,038.40

SWAN HILL RURAL CITY COUNCIL SWAN HILL RURAL CITY COUNCIL PO BOX 488 SWAN HILL VIC 3585 Australia $ 9,718.13

SX ASSET MANAGEMENT (CH) SX ASSET MANAGEMENT (CH) PO BOX 3373 RUNDLE MALL ADELAIDE SA 5000 Australia $ 97,249.17

TELSTRA LIMITED TELSTRA GPO BOX 9901 MELBOURNE VIC 3001 Australia $ 6,087.32

The Community Co-Operative Store (Nuriootpa) Limited The Community Co-Operative Store (Nuriootpa) Limited PO Box 20 Nuriootpa SA 5355 Australia $ 109,305.68

TMA AUSTRALIA PTY LTD TMA AUSTRALIA PTY LTD LOCKED BAG 60 GRANVILLE NSW 2144 Australia $ 40,903.83

TOBINS TRANSPORT & DISTRIBUTION TOBINS TRANSPORT & DISTRIBUTION PO BOX 451 BATHURST NSW 2795 Australia $ 935.00

TOLL AQIS TOLL AQIS PO BOX 501 TULLAMARINE VIC 3043 Australia $ 660.00

TOMY AUSTRALIA PTY LTD 126502 TOMY AUSTRALIA PTY LTD 942-956 TAYLORS ROAD DANDENONG SOUTH VIC 3175 Australia $ 34,441.55

TRANS AUSTRALIAN FREIGHT MANAGEMENT P/L TRANS AUSTRALIAN FREIGHT MANAGEMENT P/L PO BOX 181 LUCINDALE SA 5272 Australia $ 633.60

TRANSPACIFIC CLEANAWAY (BE) PTY LTD TRANSPACIFIC CLEANAWAY (BE) PTY LTD PO BOX 6942 ST KILDA RD CENTRAL VIC 8008 Australia $ 1,952.08

TV INNOVATIONS PTY LTD TV INNOVATIONS PTY LTD UNIT 9, 175-179 JAMES RUSE DRIVE ROSEHILL NSW 2142 Australia $ 6,209.28

UNCLE BILLS (AUSTRALIA) PTY LTD (USD) UNCLE BILLS (AUSTRALIA) PTY LTD (USD) 48B EGERTON STREET SILVERWATER NSW 2128 Australia -$ 4,091.82

UNCLE BILLS AUSTRALIA PTY LTD UNCLE BILL’S AUSTRALIA PTY LTD PO BOX 6292 48B Egerton Street SILVERWATER NSW 2128 Australia YES YES PPSR – Goods $ 4,522.12

UNDERWORKS UNDERWORKS PO BOX 195 CAMPBELLFIELD VIC 3061 Australia $ 48,423.54

UNITED EQUIPMENT PTY LTD UNITED EQUIPMENT PTY LTD PO BOX 624 WELSHPOOL DC WA 6986 Australia YES YES PPSR – MV $ 1,958.73

UNIVERSAL CANDY UNIVERSAL CANDY UNIT 8 22 BEAUMONT ROAD MT KURING-GAI NSW 2080 Australia $ 81,518.12

UNIWIDE AUSTRALIA IMPORT EXPORT PTY LTD UNIWIDE AUSTRALIA IMPORT EXPORT PTY LTD 256 WICHHAM ROAD MOORABBIN VIC 3189 Australia -$ 509.30

VEOLIA ENVIRONMENTAL SERVICES (SW) VEOLIA ENVIRONMENTAL SERVICES (SW) LOCKED BAG 600 SOUTH MELBOURNE VIC 3205 Australia $ 1,771.50

VEOLIA ENVIRONMENTAL (CW & MI) VEOLIA ENVIRONMENTAL (CW & MI) PO BOX 8337 BLACKTOWN NSW 218 Australia $ 1,136.92

VEOLIA ENVIRONMENTAL (NSW) VEOLIA ENVIRONMENTAL (NSW) PO BOX 8337 BLACKTOWN NSW 2148 Australia $ 874.44

VEOLIA ENVIRONMENTAL SERVICES (QLD) VEOLIA ENVIRONMENTAL SERVICES (QLD) PO BOX 933 ARCHERFIELD QLD 4108 Australia $ 201.46

VEOLIA ENVIRONMENTAL SERVICES (VIC) VEOLIA ENVIRONMENTAL SERVICES LOCKED BAG 6000 SOUTH MELBOURNE VIC 3205 Australia $ 6,388.57

VEOLIA ENVIRONMENTAL SERVICES SA (AUSTRALIA VEOLIA ENVIRONMENTAL SERVICES (AUSTRALIA PO BOX 105 ENFIELD PLAZA SA 5085 Australia $ 7,578.17

VICINITY REAL ESTATE VICINITY REAL ESTATE PO Box 104 CHADSTONE VIC 3148 Australia $ 30,122.82

VOCUS PTY LTD VOCUS PTY LTD PO BOX 2014 NORTH SYDNEY NSW 2060 Australia $ 15,834.12

Waratah Pty Ltd Waratah Pty Ltd 76 Bathurst St Launceston TAS 7250 Australia $ 58,003.17

WARDLES GARBAGE CONTRACTORS WARDLES GARBAGE CONTRACTORS 20 HILLS ROAD MOONTA SA 5558 Australia $ 2,389.39

WATSON FITZGERALD & ASSOCIATES WATSON FITZGERALD & ASSOCIATES 8-10 BRAY AVENUE TORRENSVILLE SA 5031 Australia $ 536.80

WATTS ON ELECTRICS WATTS ON ELECTRICS 79 WAITES RD GLENGARRY WEST VIC 3854 Australia $ 450.00

WD – 40 COMPANY (AUST) PTY LTD WD – 40 COMPANY (AUST) PTY LTD PO BOX 649 EPPING NSW 1710 Australia $ 24,392.02

WESTPAC BANKING CORPORATION WESTPAC BANKING CORPORATION 275 KENT ST SYDNEY NSW 2000 Australia -$ 2,449.66

WHOLESALE WAREHOUSE PTY LTD WHOLESALE WAREHOUSE PTY LTD 17 DISSICK STREET CHELTENHAM VIC 3192 Australia -$ 244.20

WILD TECH PTY LTD WILD TECH PTY LTD LVL 13 50 CARRINGTON ST SYDNEY NSW 2000 Australia $ 30,690.00

WILLSDEN JOINERY GLASS AND GLAZING WILLSDEN JOINERY GLASS AND GLAZING 98 RAILWAY PARADE PORT AUGUSTA SA 5700 Australia $ 1,160.00

YATSAL DISTRIBUTORS PTY LTD 120726 YATSAL DISTRIBUTORS PTY LTD 8/81 GOVERNOR MACQUARIE DRIVE CHIPPING NORTON NSW 2170 Australia -$ 331,253.80

YATSAL DISTRIBUTORS PTY LTD 8/81 GOVERNOR MACQUARIE DRIVE CHIPPING NORTON NSW 2170 Australia -$ 331,253.80

YATSAL DISTRIBUTORS PTY LTD 8/81 GOVERNOR MACQUARIE DRIVE CHIPPING NORTON NSW 2170 Australia -$ 16,562.69

YOUNG HEALTH GROUP PTY LTD YOUNG HEALTH GROUP PTY LTD 32 WANDEARAH RD PORT PIRIE SA 5540 Australia $ 66,597.37

AMERICAN EXPRESS GPO BOX 1582 SYDNEY NSW 2001 Australia $ 690,533.83

ALCEON CAPITAL PTY LTD ALCEON CAPITAL PTY LTD LEVEL 26 1 O’CONNELL ST SYDNEY NSW 2000 Australia YES YES PPSR – GSA YES $ 5,150,000.00

AUSTRALIAN TAXATION OFFICE GPO BOX 9990 ADELAIDE SA 5001 Australia $ 692,259.56

CHEAP AS CHIPS DISCOUNT STORES PTY LTD 30-34 QUEBEC STREET PORT ADELAIDE SA 5015 Australia YES YES PPSR – GSA YES $ 18,127,455.11

WAIMEA PTY LTD 30-34 QUEBEC STREET PORT ADELAIDE SA 5015 Australia YES $ 3,342,216.97

ATTVEST PO BOX 7055 UPPER MT GRAVATT QLD 4122 Australia $ 98,594.29

Grand Total $ 40,331,615.20