Owner SmartSalary Pty Ltd ACN/ARBN 096 796 100

Service IP Wealth Pty Ltd PO Box 10718 SOUTHPORT BC QLD 4215

Filing Date 13 October 2006

Class 35 Business advisory services provided to determine pay and grading structures; computerised payroll preparation; payroll advisory services; payroll assistance; payroll preparation; preparation of wage and pay-packets; payroll processing services for others; accounting; computerised accounting; maintenance and preparation of computerised accounting; preparation of statements of accounts; business accounts management; auditing of accounts; cost management accounting; tax advice (accountancy); tax assessment (accountancy) consultancy; tax consultancy (accountancy); tax planning (accountancy); computerised auditing; computerised data processing; business data analysis services; collection of statistics for business; analysis of business statistics; computerised business information storage; computerised business records keeping; business advice relating to accounting; business advice; business analysis services; business strategy services; business appraisals; business consultancy; business planning; business research; business development services; business management advice; advice relating to business management; business efficiency studies; business evaluation services; advertising; marketing; financial marketing; direct and promotional marketing; marketing research; marketing analysis; providing information, including by electronic means and via a global computer network, about all of the aforesaid services

Class 36 Advisory services relating to finance; banking; automated banking services; tax consultancy (not accounting); tax planning (not accounting); tax services (not accounting); insurance underwriting; insurance brokerage; arranging of insurance; advice relating to insurance; arranging of and advisory services relating to life insurance; arranging of and advisory services relating to credit insurance; banking insurance; administration of insurance portfolios; administration of group insurance; arranging for financing of insurance premiums; processing of insurance claims; administration of insurance plans; administration of investment funds; monitoring of investment funds; administration of mutual funds; administration of superannuation funds; trusteeship of superannuation funds; monitoring of pension funds; securing of funds; provision of funds; transfer of funds; automated funds transfer services; banking services in relation to the electronic transfer of funds; banking services relating to the transfer of funds from accounts; money brokerage; money transfer services; money order services; payment and receipt of money as agents; processing of payments for banks; processing of payments for building societies; processing of payments in relation to charge cards; processing of payments in relation to credit cards; payment administration services; retirement payment services; offshore utilised funds; recording the transfer of securities, shares and stocks; providing information, including by electronic means and via a global computer network, about all of the aforesaid services