Exhibit 8.1
| Subsidiary | Jurisdiction of Incorporation | |
|
Cartrack Holdings Proprietary Limited (previously Cartrack Holdings Limited, now a private company) |
South Africa | |
| Cartrack Proprietary Limited | South Africa | |
| Cartrack Manufacturing Proprietary Limited | South Africa | |
| Cartrack Technologies Pte. Ltd. | Singapore | |
| Cartrack Technologies South East Asia Pte. Ltd. | Singapore | |
| Cartrack Technologies (Thailand) Company Limited | Thailand | |
| Cartrack Polska.SP.ZO.O | Poland | |
| Cartrack Portugal S.A. | Portugal | |
| Cartrack Limitada | Mozambique |