**Exhibit 8****Controlled Entities**           **Extent of Beneficial**  **Entity Name** **Interest if not 100%** **Incorporated in****Australia**        **(a) Banking**        Commonwealth Bank of Australia     Australia**Controlled Entities:**        CBA Investments Limited     AustraliaIndustrie Limited Partnership     AustraliaLuca Limited Partnership  99.84  AustraliaCBA Investments (No. 2) Pty Limited     AustraliaCBA International Finance Pty Limited     AustraliaCBCL Australia Limited     AustraliaCBFC Limited     AustraliaCollateral Leasing Pty Limited     AustraliaCommonwealth Securities Limited     AustraliaHomepath Pty Limited     AustraliaCommonwealth Investments Pty Limited     AustraliaSparad (No. 24) Pty Limited Australia     AustraliaColonial Finance Limited     AustraliaPERLS III Trust (formally Preferred Capital Limited)     AustraliaPERLS II Trust     AustraliaGT Funding No.1 Pty Ltd (1)     AustraliaGT Operating No.1 Pty Ltd (2)     AustraliaLoft No.1 Pty Ltd     AustraliaLoft No.2 Pty Ltd     AustraliaFringe Pty Ltd     AustraliaLily Pty Ltd     AustraliaMedallion 2003-2G     AustraliaBroadcasting Infrastructure Asset Partnership     AustraliaGreenwood Lending Pty Ltd     AustraliaSeries 2000-IG Medallion Trust     AustraliaSeries 2000-2G Medallion Trust     AustraliaSeries 2001-IG Medallion Trust     AustraliaSeries 2002-IG Medallion Trust     AustraliaSeries 2003-IG Medallion Trust     AustraliaSeries 2004-IG Medallion Trust     AustraliaSeries 2005-IG Medallion Trust     AustraliaSeries 2005-2G Medallion Trust     AustraliaHemisphere Lane Pty Ltd     AustraliaMedallion Series Trust 2006 1G     AustraliaMedallion Trust Series 2005 4P     AustraliaGT Operating No. 3 Pty Limited (3)     Australia         **(b) Insurance and Funds Management**        Commonwealth Insurance Limited     AustraliaColonial Holding Company Limited     AustraliaColonial Holding Company (No. 2) Pty Limited     AustraliaCommonwealth Insurance Holdings Limited     AustraliaCommonwealth Managed Investments Limited     AustraliaColonial AFS Services Pty Limited     AustraliaColonial First State Group Limited     AustraliaColonial First State Investments Limited     AustraliaAvanteos Pty Limited     AustraliaColonial First State Property Limited     AustraliaColonial First State Property Retail Pty Limited     AustraliaColonial First State Property Retail Trust     AustraliaColonial International Holdings Pty Limited     AustraliaThe Colonial Mutual Life Assurance Society Limited     AustraliaJacques Martin Pty Limited     AustraliaGandel Retail Management Trust     AustraliaCommonwealth Financial Planning Limited     Australia
 

 
**Controlled Entities (continued)**           **Extent of Beneficial**  **Entity Name** **Interest if not 100%** **Incorporated in****New Zealand**        **(a) Banking**        ASB Holdings Limited     New ZealandASB Bank Limited     New ZealandCBA Funding (NZ) Limited     New ZealandASB Capital No. 2 Limited     New ZealandCBA USD Funding Limited     New Zealand         **(b) Insurance and Funds Management**        ASB Group (Life) Limited     New ZealandSovereign Group Limited     New ZealandSovereign Limited     New ZealandColonial First State Investments (NZ) Limited     New ZealandKiwi Income Properties Limited     New ZealandKiwi Property Management Limited     New Zealand         **Other Overseas**        **(a) Banking**        CBA Asia Limited     SingaporeCTB Australia Limited     Hong KongPT Bank Commonwealth     IndonesiaNational Bank of Fiji Limited     FijiCBA (Delaware) Finance Incorporated     Delaware USACBA Capital Trust 1     Delaware USACBA Funding Trust 1     Delaware USACapital Trust II     Delaware USACBA (Europe) Finance Limited     United KingdomPontoon PLC     United KingdomQuay (Funding) PLC     United KingdomBurdekin Investments     Cayman IslandsPavillion Limited     UKNewport Limited     MaltaCommInternational Limited     MaltaCommCapital S.a.r.l     LuxembourgCommBank Europe Limited     Malta         **(b) Insurance and Funds Management**        CMG Asia Life Holdings Limited     BermudaColonial Fiji Life Limited     FijiColonial First State (UK) Holdings Limited     United KingdomFirst State (HK) LLC     United StatesFirst State Investment Holdings (Singapore) Ltd     Singapore The largest controlled entity is ASB Bank Limited. None of the controlled entities were a “significant subsidiary” as defined in Rule 1-02(w) of Regulation S-X. Non-operating and minor operating controlled entities and investment vehicles holding policyholder assets are excluded from theabove list. (1) Voting interest 60% (2) Voting interest 60% (3) Voting interest 90%