<?xml version="1.0" encoding="UTF-8"?>
<!-- Disclaimer: http://www.sbr.gov.au/content/taxonomy_introduction_3_0.htm#Disclaimer -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2006/ref http://www.xbrl.org/2006/ref-2006-02-27.xsd http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://sbr.gov.au/fdtn/sbr.01.02.tech ../../../../sbr_au_taxonomy/fdtn/tech.sbr.01.02.xsd" xmlns:tech.01.02="http://sbr.gov.au/fdtn/sbr.01.02.tech" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef roleURI="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference" xlink:type="simple" xlink:href="../../../../sbr_au_taxonomy/fdtn/tech.sbr.01.02.xsd#legalReference"/>
  <link:roleRef roleURI="http://sbr.gov.au/rprt/ato/ps/ps.0001.lodge.request.02.00/refRole" xlink:type="simple" xlink:href="ps.0001.lodge.request.02.00.report.xsd#ps.0001.02.00.lodge.requestrefLink"/>
  <link:referenceLink xlink:type="extended" xlink:role="http://sbr.gov.au/rprt/ato/ps/ps.0001.lodge.request.02.00/refRole">
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE17" xlink:label="loc_DE17"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE17" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE17" xlink:to="ref_DE17" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE18" xlink:label="loc_DE18"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE18" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE18" xlink:to="ref_DE18" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE19" xlink:label="loc_DE19"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE19" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE19" xlink:to="ref_DE19" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE21" xlink:label="loc_DE21"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE21" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE21" xlink:to="ref_DE21" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE22" xlink:label="loc_DE22"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE22" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE22" xlink:to="ref_DE22" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE23" xlink:label="loc_DE23"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE23" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE23" xlink:to="ref_DE23" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE80" xlink:label="loc_DE80"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE80" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE80" xlink:to="ref_DE80" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE167" xlink:label="loc_DE167"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE167" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE167" xlink:to="ref_DE167" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE234" xlink:label="loc_DE234"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE234" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE234" xlink:to="ref_DE234" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE528" xlink:label="loc_DE528"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE528" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE528" xlink:to="ref_DE528" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE529" xlink:label="loc_DE529"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE529" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE529" xlink:to="ref_DE529" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE15" xlink:label="loc_DE15"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE15" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE15" xlink:to="ref_DE15" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE6" xlink:label="loc_DE6"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE6" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE6" xlink:to="ref_DE6" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE93" xlink:label="loc_DE93"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE93" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE93" xlink:to="ref_DE93" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE10" xlink:label="loc_DE10"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE10" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE10" xlink:to="ref_DE10" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE13" xlink:label="loc_DE13"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE13" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE13" xlink:to="ref_DE13" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE14" xlink:label="loc_DE14"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE14" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE14" xlink:to="ref_DE14" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE48" xlink:label="loc_DE48"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE48" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE48" xlink:to="ref_DE48" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE52" xlink:label="loc_DE52"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE52" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE52" xlink:to="ref_DE52" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE51" xlink:label="loc_DE51"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE51" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE51" xlink:to="ref_DE51" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE53" xlink:label="loc_DE53"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE53" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE53" xlink:to="ref_DE53" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE64" xlink:label="loc_DE64"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE64" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE64" xlink:to="ref_DE64" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE55" xlink:label="loc_DE55"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE55" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE55" xlink:to="ref_DE55" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE36" xlink:label="loc_DE36"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE36" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE36" xlink:to="ref_DE36" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE43" xlink:label="loc_DE43"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE43" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE43" xlink:to="ref_DE43" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE40" xlink:label="loc_DE40"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE40" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE40" xlink:to="ref_DE40" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE41" xlink:label="loc_DE41"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE41" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE41" xlink:to="ref_DE41" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE42" xlink:label="loc_DE42"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE42" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE42" xlink:to="ref_DE42" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE44" xlink:label="loc_DE44"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE44" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE44" xlink:to="ref_DE44" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyid/pyid.02.00.data.xsd#DE26" xlink:label="loc_DE26"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE26" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:FullReferenceText>division 5 - your obligations if you are registered part 2 - registering for abn purposes to the a new tax system (australian business number) act 1999</tech.01.02:FullReferenceText>
      <tech.01.02:Act>a new tax system (australian business number)</tech.01.02:Act>
      <tech.01.02:ActYear>1999</tech.01.02:ActYear>
      <tech.01.02:Part>2 - registering for abn purposes</tech.01.02:Part>
      <tech.01.02:Division>5 - your obligations if you are registered</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE26" xlink:to="ref_DE26" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyid/pyid.02.00.data.xsd#DE27" xlink:label="loc_DE27"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE27" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>202cd  sending of tfn declaration to commissioner  &amp; 202cf  payer must notify commissioner if no tfn declaration by recipient</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 202cd  sending of tfn declaration to commissioner  &amp; 202cf  payer must notify commissioner if no tfn declaration by recipient division 3 - quotation of tax file numbers by recipients of eligible payg payments part va - tax file numbers to the income tax assessment act 1936</tech.01.02:FullReferenceText>
      <tech.01.02:Act>income tax assessment</tech.01.02:Act>
      <tech.01.02:ActYear>1936</tech.01.02:ActYear>
      <tech.01.02:Part>va - tax file numbers</tech.01.02:Part>
      <tech.01.02:Division>3 - quotation of tax file numbers by recipients of eligible payg payments</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE27" xlink:to="ref_DE27" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyid/pyid.02.00.data.xsd#DE30" xlink:label="loc_DE30"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE30" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE30" xlink:to="ref_DE30" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE37" xlink:label="loc_DE37"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE37" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE37" xlink:to="ref_DE37" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE106" xlink:label="loc_DE106"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE106" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE106" xlink:to="ref_DE106" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyid/pyid.02.00.data.xsd#DE217" xlink:label="loc_DE217"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE217" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE217" xlink:to="ref_DE217" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyde/pyde.02.00.data.xsd#DE503" xlink:label="loc_DE503"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE503" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE503" xlink:to="ref_DE503" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE697" xlink:label="loc_DE697"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE697" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE697" xlink:to="ref_DE697" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE698" xlink:label="loc_DE698"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE698" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE698" xlink:to="ref_DE698" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE699" xlink:label="loc_DE699"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE699" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE699" xlink:to="ref_DE699" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE700" xlink:label="loc_DE700"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE700" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE700" xlink:to="ref_DE700" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE701" xlink:label="loc_DE701"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE701" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE701" xlink:to="ref_DE701" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE702" xlink:label="loc_DE702"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE702" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE702" xlink:to="ref_DE702" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE703" xlink:label="loc_DE703"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE703" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE703" xlink:to="ref_DE703" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.01.data.xsd#DE704" xlink:label="loc_DE704"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE704" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953
sections 23af  exemption of certain income derived in respect of approved overseas projects &amp; 23ag  exemption of income earned in overseas employment division 1 - general part iii - liability to taxation to the income tax assessment act 1936</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE704" xlink:to="ref_DE704" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE705" xlink:label="loc_DE705"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE705" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE705" xlink:to="ref_DE705" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyin/pyin.02.00.data.xsd#DE706" xlink:label="loc_DE706"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE706" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE706" xlink:to="ref_DE706" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE708" xlink:label="loc_DE708"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE708" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-b - payments for work and services</tech.01.02:Subdivision>
      <tech.01.02:Section>12-55  voluntary agreement to withhold</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-55  voluntary agreement to withhold subdivision 12-b - payments for work and services division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE708" xlink:to="ref_DE708" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE711" xlink:label="loc_DE711"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE711" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:FullReferenceText>division 13 - alienated personal services payments part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>13 - alienated personal services payments</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE711" xlink:to="ref_DE711" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/cri/crigi/crigi.02.00.data.xsd#DE715" xlink:label="loc_DE715"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE715" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-85  superannuation lump sums and employment termination payments</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-85  superannuation lump sums and employment termination payments subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE715" xlink:to="ref_DE715" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/cri/crigi/crigi.02.00.data.xsd#DE716" xlink:label="loc_DE716"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE716" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-85  superannuation lump sums and employment termination payments</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-85  superannuation lump sums and employment termination payments subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE716" xlink:to="ref_DE716" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyin/pyin.02.00.data.xsd#DE815" xlink:label="loc_DE815"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE815" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE815" xlink:to="ref_DE815" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyin/pyin.02.00.data.xsd#DE816" xlink:label="loc_DE816"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE816" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference"/>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE816" xlink:to="ref_DE816" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/gfa/gfati/gfati.02.00.data.xsd#DE1579" xlink:label="loc_DE1579"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1579" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-80  superannuation income streams and annuities</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-80  superannuation income streams and annuities subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1579" xlink:to="ref_DE1579" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.00.data.xsd#DE1580" xlink:label="loc_DE1580"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1580" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1580" xlink:to="ref_DE1580" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.00.data.xsd#DE1581" xlink:label="loc_DE1581"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1581" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-85  superannuation lump sums and employment termination payments</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-85  superannuation lump sums and employment termination payments subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1581" xlink:to="ref_DE1581" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.00.data.xsd#DE1582" xlink:label="loc_DE1582"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1582" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-80  superannuation income streams and annuities</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-80  superannuation income streams and annuities subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1582" xlink:to="ref_DE1582" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.00.data.xsd#DE1583" xlink:label="loc_DE1583"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1583" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-80  superannuation income streams and annuities</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-80  superannuation income streams and annuities subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1583" xlink:to="ref_DE1583" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.00.data.xsd#DE1584" xlink:label="loc_DE1584"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1584" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-85  superannuation lump sums and employment termination payments</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-85  superannuation lump sums and employment termination payments subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1584" xlink:to="ref_DE1584" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.00.data.xsd#DE1585" xlink:label="loc_DE1585"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1585" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-85  superannuation lump sums and employment termination payments</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-85  superannuation lump sums and employment termination payments subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1585" xlink:to="ref_DE1585" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.00.data.xsd#DE1586" xlink:label="loc_DE1586"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1586" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-85  superannuation lump sums and employment termination payments</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-85  superannuation lump sums and employment termination payments subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1586" xlink:to="ref_DE1586" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/em/emsup/emsup.02.00.data.xsd#DE1848" xlink:label="loc_DE1848"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1848" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>c</tech.01.02:Subdivision>
      <tech.01.02:Section>182</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 182 subdivision c division 16 part 2-5 chapter 2 schedule 1 to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1</tech.01.02:Schedule>
      <tech.01.02:Chapter>2</tech.01.02:Chapter>
      <tech.01.02:Part>2-5</tech.01.02:Part>
      <tech.01.02:Division>16</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1848" xlink:to="ref_DE1848" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyin/pyin.02.00.data.xsd#DE1920" xlink:label="loc_DE1920"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1920" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-c - superannuation payments, employment termination payments and unused leave payments</tech.01.02:Subdivision>
      <tech.01.02:Section>12-85  superannuation lump sums and employment termination payments</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-85  superannuation lump sums and employment termination payments subdivision 12-c - superannuation payments, employment termination payments and unused leave payments division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the taxation administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1920" xlink:to="ref_DE1920" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE3149" xlink:label="loc_DE3149"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3149" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3149" xlink:to="ref_DE3149" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE3150" xlink:label="loc_DE3150"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3150" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-b - payments for work and services</tech.01.02:Subdivision>
      <tech.01.02:Section>12-60  payment under labour hire arrangement, or specified by regulations</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-60  payment under labour hire arrangement, or specified by regulations subdivision 12-b - payments for work and services division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3150" xlink:to="ref_DE3150" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE3151" xlink:label="loc_DE3151"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3151" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-b - payments for work and services</tech.01.02:Subdivision>
      <tech.01.02:Section>12-60  payment under labour hire arrangement, or specified by regulations</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 12-60  payment under labour hire arrangement, or specified by regulations subdivision 12-b - payments for work and services division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3151" xlink:to="ref_DE3151" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE3152" xlink:label="loc_DE3152"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3152" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3152" xlink:to="ref_DE3152" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/baf/bafpr/bafpr1.02.00.data.xsd#DE3153" xlink:label="loc_DE3153"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3153" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3153" xlink:to="ref_DE3153" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/baf/bafpr/bafpr1.02.00.data.xsd#DE3154" xlink:label="loc_DE3154"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3154" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>12-fb - payments to foreign residents etc.</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>subdivision 12-fb - payments to foreign residents etc. division 12 - payments from which amounts must be withheld part 2-5 - pay as you go (payg) withholding chapter 2 - collection, recovery and administration of income tax schedule 1 - collection and recovery of income tax and other liabilities to the tax administration act 1953</tech.01.02:FullReferenceText>
      <tech.01.02:Act>tax administration</tech.01.02:Act>
      <tech.01.02:ActYear>1953</tech.01.02:ActYear>
      <tech.01.02:Schedule>1 - collection and recovery of income tax and other liabilities</tech.01.02:Schedule>
      <tech.01.02:Chapter>2 - collection, recovery and administration of income tax</tech.01.02:Chapter>
      <tech.01.02:Part>2-5 - pay as you go (payg) withholding</tech.01.02:Part>
      <tech.01.02:Division>12 - payments from which amounts must be withheld</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3154" xlink:to="ref_DE3154" order="1.0"/>
  </link:referenceLink>
</link:linkbase>
