**Exhibit 8**         Extent of Beneficial Incorporated inEntity Name Interest if not 100%   **AUSTRALIA**      **(a) Banking**      Commonwealth Bank of Australia     AustraliaControlled Entities:      Commonwealth Development Bank of Australia Limited     AustraliaCBA Investments Limited     AustraliaCBA Specialised Financing Limited     AustraliaShare Investments Pty Limited     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     AustraliaChullora Equity Investments (No.2) Pty Limited     AustraliaChullora Equity Investments (No.3) Pty Limited     AustraliaCommonwealth Investments Pty Limited     AustraliaCommonwealth Property Limited     AustraliaInfravest (No.1) Limited     AustraliaRetail Investor Pty Limited     AustraliaSparad (No.24) Pty Limited     AustraliaColonial Employee Share Plan Limited     AustraliaColonial Finance Limited     AustraliaColonial Financial Services Pty Limited     AustraliaCST Securitisation Management Limited     AustraliaEmerald Holding Company Limited     AustraliaTD Waterhouse Holdings (Aust) Pty Limited     AustraliaPreferred Capital Limited     AustraliaNewport Limited     AustraliaPadang Pty Ltd     AustraliaM Land Pty Ltd     AustraliaPERLS II Trust     AustraliaGT Funding No.1 Pty Ltd     AustraliaGT Operating No.1 Pty Ltd     AustraliaWatermark Limited     AustraliaEmerald Limited     AustraliaLoft No.1 Pty Ltd     AustraliaLoft No.2 Pty Ltd     AustraliaFringe Pty Ltd     AustraliaReliance Achiever Pty Ltd     AustraliaReliance Achiever Partnership     AustraliaLily Pty Ltd     AustraliaPavillion Limited     AustraliaLeaseway Transportation Pty Limited     AustraliaMedallion 2003-2G     AustraliaBroadcasting Infrastructure Asset Partnership     AustraliaGreenwood Lending Pty Ltd     Australia
 

 
         Extent of Beneficial Incorporated inEntity Name Interest if not 100%   **(b) Insurance and Funds Management**      Commonwealth Insurance Limited     AustraliaCommonwealth Custodial Services Limited     AustraliaCommonwealth Insurance Holdings Limited     AustraliaCommonwealth Life Limited     AustraliaCLL Investments Limited     AustraliaCIF (Hazelwood) Pty Limited     AustraliaCommonwealth Investment Services Limited Group      Commonwealth Investment Services Limited     AustraliaCommonwealth Managed Investments Limited     AustraliaCISL (Hazelwood) Pty Limited     AustraliaCommonwealth Funds Management Limited Group      Commonwealth Funds Management Limited     AustraliaCFM (ADF) Limited     AustraliaCFML Nominees Pty Limited     AustraliaCMG Asia Pty Limited     AustraliaCMG First State Investment Managers (Asia) Limited     AustraliaColonial AFS Services Pty Limited     AustraliaColonial Financial Corporation 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  60  AustraliaColonial First State Property Retail Trust  60  AustraliaColonial First Statutory Funds Management Limited     AustraliaCFS Managed Property Limited     AustraliaColonial Holding Company Pty Limited     AustraliaColonial Holding Company (No.2) Pty Limited     AustraliaColonial Financial Management Limited     AustraliaColonial International Holdings Pty Limited     AustraliaColonial Investments Holding Pty Limited     AustraliaColonial Investment Services Limited     AustraliaColonial LGA Holdings Limited     AustraliaThe Colonial Mutual Life Assurance Society Limited     AustraliaColonial Portfolio Services Limited     AustraliaColonial Services Pty Limited     AustraliaJacques Martin Pty Limited     AustraliaPIF Managed Property Pty Limited     AustraliaColonial Protection Insurance Pty Ltd     Australia       **NEW ZEALAND**      **(a) Banking**      ASB Group Limited     New ZealandASB Holdings Limited     New ZealandASB Bank Limited     New ZealandASB Finance Limited     New ZealandASB Management Services Limited     New ZealandASB Properties Limited     New ZealandASB Superannuation Nominees Limited     New ZealandCBA Funding (NZ) Limited     New ZealandASB Capital No. 2     New Zealand       **(b) Insurance and Funds Management**      ASB Group Limited     New ZealandASB Life Limited     New ZealandSovereign Limited     New ZealandColonial First State Investment Managers (NZ) Limited     New ZealandColonial First State Investments (NZ) Limited     New ZealandASB Group (Life) Limited     New ZealandKiwi Income Properties Limited     New ZealandKiwi Property Management Limited     New ZealandSovereign Life NZ Limited     New ZealandSovereign Services Corporation New Zealand Limited     New Zealand
200

 
         Extent of Beneficial Incorporated inEntity Name Interest if not 100%   **OTHER OVERSEAS**      **(a) Banking**      CBA Asia Limited     SingaporeCBA (Europe) Finance Limited     United KingdomCBA (Delaware) Finance Incorporated     USACTB Australia Limited     Hong KongSenator House Investments (UK) Limited(1)     United KingdomCommonwealth Securities (Japan) Pty Limited     JapanNational Bank of Fiji Limited  51  FijiPT Bank Commonwealth     IndonesiaCBA Capital Holdings Inc     USACBA Capital Trust 1     USACBA Funding Trust 1     USASeahorse Investments UK Ltd     United KingdomCommInternational Limited     MaltaCommFinance Limited     MaltaPontoon     United KingdomQuay (Funding) PLC     United KingdomBurdekin Investments     Cayman Islands       **(b) Insurance and Funds Management**      CMG Asia Life Holdings Limited     BermudaCMG Asia Limited     BermudaCMG Asia Pensions and Retirements Limited     Hong KongCMG First State Investments (Hong Kong) Limited     Hong KongCMG First State Singapore Limited     SingaporeColonial Fiji Life Limited     FijiColonial First State International Assets Limited     United KingdomColonial First State Investments (Fiji) Limited     FijiColonial First State Investment Managers (UK) Limited     United KingdomColonial Healthcare (Fiji) Limited     FijiColonial Services (Fiji) Limited     FijiColonial First State UK Holdings Limited     United KingdomStewart Ivory Holdings Limited     United KingdomWaterloo & Victoria Limited     Cayman IslandsFirst State (HK) LLC     United StatesFS Invest Hldgs (Singapore) Ltd     SingaporeNon-operating and minor operating controlled entities and investment vehicles holding policyholderassets are excluded from the above list. (1)  Wholly owned subsidiary of Newport Limited
201