| # | Entity | Status | State |
|---|---|---|---|
| 1 | 23 077 561 883 WHALE WATCH MORETON ISLAND PTY LTD |
ABN Cancelled | QLD 4218 |
| 2 | 46 257 094 064 GARRY LYONS Whale Tail Skateboards North Stradbroke Island |
ABN Active | QLD 4183 |
| 3 | 31 671 078 452 NYINGGULU PTY LTD Three Islands Whale Shark Dive |
ABN Active | WA 6160 |
| 4 | 41 086 517 524 GUOXIN LIU ISLAND WHALE |
ABN Active | VIC 3109 |
| 5 | 81 236 911 386 THE TRUSTEE FOR OCEAN AIR TRUST Three Islands Whale Shark Dive |
ABN Active | WA 6707 |