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/usr/share/shorewall6/helpers is in shorewall6 4.4.26.1-1.

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#
# Shorewall6 version 4 - Helpers File
#
# /usr/share/shorewall6/helpers
#
#	This file loads the modules that may be needed by the firewall.
#
#	THE ORDER OF THE COMMANDS BELOW IS IMPORTANT!!!!!! You MUST load in
#	dependency order. i.e., if M2 depends on M1 then you must load M1
#	before you load M2.
#
#  If you need to modify this file, copy it to /etc/shorewall and modify the
#  copy.
#
###############################################################################
#
# Helpers
#
loadmodule nf_conntrack_amanda
loadmodule nf_conntrack_ftp
loadmodule nf_conntrack_h323
loadmodule nf_conntrack_irc
loadmodule nf_conntrack_netbios_ns
loadmodule nf_conntrack_netbios_ns
loadmodule nf_conntrack_netlink
loadmodule nf_conntrack_pptp
loadmodule nf_conntrack_proto_sctp
loadmodule nf_conntrack_proto_udplite
loadmodule nf_conntrack_sane
loadmodule nf_conntrack_sip         sip_direct_media=0
loadmodule nf_conntrack_pptp
loadmodule nf_conntrack_proto_gre
loadmodule nf_conntrack_proto_sctp
loadmodule nf_conntrack_sip
loadmodule nf_conntrack_tftp
loadmodule nf_conntrack_sane