EXHIBIT 8
**NOTE 41 ControlledEntities**                   **Extent of Beneficial** ** ** **Entity Name** **Interest if not 100%** **Incorporated in** **AUSTRALIA**         **(a****)** **Banking**            Commonwealth Bank of Australia     Australia    Controlled Entities:            Commonwealth Development Bank of Australia Limited     Australia    CBA Investments Limited     Australia    CBA Specialised Financing Limited     Australia    Share Investments Pty Limited     Australia    CBA Investments (No. 2) Pty Limited     Australia    CBA International Finance Pty Limited     Australia    CBCL Australia Limited     Australia    CBFC Limited     Australia    Collateral Leasing Pty Limited     Australia    Commonwealth Securities Limited     Australia    Homepath Pty Limited     Australia    Chullora Equity Investments (No.2) Pty Limited     Australia    Chullora Equity Investments (No.3) Pty Limited     Australia    Commonwealth Investments Pty Limited     Australia    Commonwealth Property Limited     Australia    Infravest (No. 2) Limited     Australia    Retail Investor Pty Limited     Australia    Sparad (No. 24) Pty Limited     Australia    Colonial Employee Share Plan Limited     Australia    Colonial Finance Limited     Australia    Colonial Financial Services Pty Limited     Australia    CST Securitisation Management Limited     Australia    Emerald Holding Company Limited     Australia    TD Waterhouse Holdings (Aust) Pty Limited     Australia    Preferred Capital Limited     Australia    Newport Limited     Australia    Padang Pty Ltd     Australia    M Land Pty Ltd     Australia    PERLS II Trust     Australia    GT Funding No.1 Pty Ltd     Australia    GT Operating No.1 Pty Ltd     Australia    Watermark Limited     Australia    Emerald Limited     Australia    Loft No.1 Pty Ltd     Australia    Loft No.2 Pty Ltd     Australia    Fringe Pty Ltd     Australia    Reliance Achiever Pty Ltd     Australia    RA Partnership     Australia    Lily Pty Ltd     Australia    Pavillion Limited     Australia    Leaseway Transportation Pty Limited     Australia    Medallion 2003-2G     Australia              **(b****)** **Insurance and Funds Management**            Commonwealth Insurance Limited     Australia    Commonwealth Custodial Services Limited     Australia    Commonwealth Insurance Holdings Limited     Australia    Commonwealth Life Limited     Australia    CLL Investments Limited     Australia    GIF (Hazelwood) Pty Limited     Australia    Commonwealth Investment Services Limited Group            Commonwealth Investment Services Limited     Australia    Commonwealth Managed Investments Limited     Australia    CISL (Hazelwood) Pty Limited     Australia    Commonwealth Funds Management Limited Group            Commonwealth Funds Management Limited     Australia    CFM (ADF) Limited     Australia    CFML Nominees Pty Limited     Australia    CMG Asia Pty Limited     Australia    CMC First State Investment Managers (Asia) Limited     Australia    Colonial AFS Services Pty Limited     Australia    Colonial Financial Corporation Limited     Australia    Colonial First State Group Limited     Australia    Colonial First State Investments Limited     Australia    Avanteos Pty Limited     Australia    Colonial First State Property Limited     Australia    Colonial First Statutory Funds Management Limited     Australia
 

 

**NOTE 41 ControlledEntities continued**                   **Extent of Beneficial** ** ****Entity Name** **Interest if not 100%** **Incorporated in** **(b****)** **Insurance and Funds Management continued**            CFS Managed Property Limited     Australia    Colonial Holding Company Pty Limited     Australia    Colonial Holding Company (No.2) Pty Limited     Australia    Colonial Financial Management Limited     Australia    Colonial Insurance Services Pty Limited     Australia    Colonial International Holdings Pty Limited     Australia    Colonial Investments Holding Pty Limited     Australia    Colonial Investment Services Limited     Australia    Colonial LGA Holdings Limited     Australia    Colonial Mutual Funds Limited     Australia    The Colonial Mutual Life Assurance Society Limited     Australia    Colonial Mutual Superannuation Pty Limited     Australia    Colonial PCA Holdings Pty Limited     Australia    Colonial PCA Services Limited     Australia    Colonial Portfolio Services Limited     Australia    Colonial Services Pty Limited     Australia    Jacques Martin Pty Limited     Australia    PIF Managed Property Pty Limited     Australia    Colonial Protection Insurance Pty Limited     Australia           **NEW ZEALAND**         **(a****)** **Banking**            ASB Group Limited     New Zealand    ASB Holdings Limited     New Zealand    ASB Bank Limited     New Zealand    ASB Finance Limited     New Zealand    ASB Management Services Limited     New Zealand    ASB Properties Limited     New Zealand    ASB Superannuation Nominees Limited     New Zealand    CBA Funding (NZ) Limited     New Zealand **(b****)** **Insurance and Funds Management**            ASB Group Limited     New Zealand    ASB Life Limited     New Zealand    Sovereign Limited     New Zealand    Colonial First State Investment Managers (NZ) Limited     New Zealand    Colonial First State Investments (NZ) Limited     New Zealand    ASB Group (Life) Limited     New Zealand    Kiwi Income Properties Limited     New Zealand    Kiwi Property Management Limited     New Zealand    Sovereign Life (NZ) Limited     New Zealand    Sovereign Services Corporation New Zealand Limited     New Zealand           **OTHER OVERSEAS**         **(a****)** **Banking**            CBA Asia Limited     Singapore    CBA (Europe) Finance Limited     United Kingdom    CBA (Delaware) Finance Incorporated     USA    CTB Australia Limited     Hong Kong    Senator House Investments (UK) Limited (1)     United Kingdom    Commonwealth Securities (Japan) Pty Limited     Japan    National Bank of Fiji Limited  51  Fiji    PT Bank Commonwealth     Indonesia    CBA Capital Holdings Inc     USA    CBA Capital Trust 1     USA    CBA Funding Trust 1     USA    Seahorse Investments UK Ltd     United Kingdom    CommInternational Limited     Malta    CommFinance Limited     Malta
 

 

**NOTE 41 ControlledEntities continued**                   **Extent of Beneficial** ** ****Entity Name** **Interest if not 100%** **Incorporated in** **(b****)** **Insurance and Funds Management**            CMG Asia Life Holdings Limited     Bermuda    CMG Asia Limited     Bermuda    CMG Asia Pensions and Retirements Limited     Hong Kong    CMG First State Investments (Hong Kong) Limited     Hong Kong    CMG First State (Singapore) Limited     Singapore    Colonial Fiji Life Limited     Fiji    Colonial First State International Assets Limited     United Kingdom    Colonial First State Investments (Fiji) Limited     Fiji    Colonial First State Investment Managers (UK) Limited     United Kingdom    Colonial Healthcare (Fiji) Limited     Fiji    Colonial Services (Fiji) Limited     Fiji    Colonial First State (UK) Holdings Limited     United Kingdom    Stewart Ivory Holdings Limited     United Kingdom    Waterloo & Victoria Limited     Cayman Islands
     Non-operating and minor operating controlled entities and investmentvehicles holding policyholder assets are excluded from the above list.
(1) Wholly owned subsidiary of CBA InternationalFinance Pty Limited.