**Exhibit 8**

 

**All controlled entities are 100%owned unless otherwise noted.**

The material controlledentities of the Group are:

 
| **Amerika Samoa  Bank Inc***                                |   | Amerika  Samoa    |   | Banking                |
|-------------------------------------------------------------|--------|-------------------|--------|------------------------|
| **ANZ Capel  Court Limited**                                |   | Australia         |   | Investment  Banking    |
| **ANZ Capital  Funding Pty Ltd**                            |   | Australia         |   | Funding                |
| **ANZ Capital  Hedging Pty Ltd**                            |   | Australia         |   | Hedging                |
| **ANZCOVER  Insurance Pty Ltd**                             |   | Australia         |   | Self-Insurance         |
| **ANZ (Delware)  Inc***                                     |   | USA               |   | Finance                |
| **ANZ Executors  & Trustee Company Limited**            |   | Australia         |   | Trustee/Nominee        |
| **ANZ Financial  Products Pty Ltd**                         |   | Australia         |   | Investment             |
| **ANZ Funds Pty  Ltd**                                      |   | Australia         |   | Holding  Company       |
| ANZ  Bank (Europe) Limited*                                 |   | England           |   | Banking                |
| ANZ  Bank (Samoa) Limited*                                  |   | Samoa             |   | Banking                |
| ANZ  Holdings (New Zealand) Limited*                        |   | New  Zealand      |   | Holding  Company       |
| ANZ  National Bank Limited*                                 |   | New  Zealand      |   | Banking                |
| ANZ  National (Int’l) Limited*                         |   | New  Zealand      |   | Finance                |
| Arawata  Finance Limited*                                   |   | New  Zealand      |   | Finance                |
| Burnley  Investments Limited*                               |   | New  Zealand      |   | Investment             |
| Whitelaw  Investments*                                      |   | New  Zealand      |   | Investment             |
| Gold  Liquid Investments Limited*                           |   | Cayman  Islands   |   | Investment             |
| Arawata  Holdings Limited*                                  |   | New  Zealand      |   | Holding  Company       |
| Harcourt  Corporation Limited*                              |   | New  Zealand      |   | Investment             |
| Airlie  Investments Limited*                                |   | New  Zealand      |   | Investment             |
| Nerine  Finance No. 2*(1)                                   |   | New  Zealand      |   | Finance                |
| Endeavour  Finance Limited*                                 |   | New  Zealand      |   | Finance                |
| Tui  Endeavour Limited*                                     |   | New  Zealand      |   | Finance                |
| NBNZ  Holdings Ltd*                                         |   | New  Zealand      |   | Holding  Company       |
| NBNZ  Life Insurance Limited*                               |   | New  Zealand      |   | Insurance              |
| Tui  Securities Limited*                                    |   | New  Zealand      |   | Investment             |
| CNZ  Investment Trust*                                      |   | New  Zealand      |   | Investment             |
| UDC  Finance Limited*                                       |   | New  Zealand      |   | Finance                |
| Truck  Leasing Limited*                                     |   | New  Zealand      |   | Leasing                |
| ANZ  International (Hong Kong) Limited*                     |   | Hong  Kong        |   | Holding  Company       |
| ANZ  Asia Limited*                                          |   | Hong  Kong        |   | Banking                |
| ANZ  Bank (Vanuatu) Limited*                                |   | Vanuatu           |   | Banking                |
| ANZ  International Private Limited*                         |   | Singapore         |   | Finance                |
| ANZ  Singapore Limited*                                     |   | Singapore         |   | Merchant  Banking      |
| Bank  of Kiribati Ltd*(1)                                   |   | Kiribati          |   | Banking                |
| LFD  Limited                                                |   | Australia         |   | Holding  Company       |
| Minerva  Holdings Limited*                                  |   | England           |   | Holding  Company       |
| ANZEF  Limited*                                             |   | England           |   | Export  Finance        |
| Norway  Funds Limited*                                      |   | New  Zealand      |   | Funding                |
| **ANZ Investment  Holdings Pty Ltd**                        |   | Australia         |   | Investment             |
| 530  Collins Street Property Trust                          |   | Australia         |   | Investment  Activities |
| **ANZ Lenders  Mortgage Insurance Pty Limited**             |   | Australia         |   | Mortgage  Insurance    |
| **ANZ Orchard  Investments Pty Ltd**                        |   | Australia         |   | Investment             |
| **ANZ Rural  Products Pty Ltd**                             |   | Australia         |   | Investment             |
| **Australia and  New Zealand Banking Group (PNG) Limited*** |   | Papua  New Guinea |   | Banking                |
| **Esanda Finance  Corporation Limited**                     |   | Australia         |   | General  Finance       |
| Fleet  Partners Pty Limited                                 |   | Australia         |   | Finance                |
| **NMRSB Pty Ltd**                                           |   | Australia         |   | Investment             |
| **PT ANZ Panin  Bank*(****1)**                              |   | Indonesia         |   | Banking                |
| **Upspring  Limited***                                      |   | England           |   | Investment             |

 

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*                                         Auditedby overseas KPMG firms

(1)                                  Outside equity interestshold ordinary shares or units in the controlled entities listed above asfollows: Bank of Kiribati - 150,000 $1 ordinary shares (25%) (2003 : 150,000 $1ordinary shares 25%); PT ANZ Panin Bank – 7,500 IDR 1M shares (15%) (2003: 7,500IDR 1M shares (15%); Nerine Finance No. 2 - 340,000,000 $1 redeemablepreference shares (40%)

 

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