<?xml version="1.0" encoding="UTF-8"?>
<!-- Disclaimer: http://www.sbr.gov.au/software-developers/developer-tools/sbr-disclaimer-and-conditions-of-use -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:tech.01.02="http://sbr.gov.au/fdtn/sbr.01.02.tech" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://sbr.gov.au/fdtn/sbr.01.02.tech ../../../../sbr_au_taxonomy/fdtn/tech.sbr.01.02.xsd">
    <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.0005.lodge.request.02.00/refRole" xlink:type="simple" xlink:href="ps.0005.lodge.request.02.00.report.xsd#ps.0005.lodge.request.02.00.refLink"/>
    <link:referenceLink xlink:type="extended" xlink:role="http://sbr.gov.au/rprt/ato/ps/ps.0005.lodge.request.02.00/refRole">
        <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_15107" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>TAXATION ADMINISTTRATION</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>5 - Administration</tech.01.02:Chapter>
            <tech.01.02:Part>5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS</tech.01.02:Part>
            <tech.01.02:Division>388 - Requirements about giving material to the Commissioner</tech.01.02:Division>
            <tech.01.02:Subdivision>388-B - General provisions</tech.01.02:Subdivision>
            <tech.01.02:Section>388-50  APPROVED FORMS</tech.01.02:Section>
            <tech.01.02:FullReferenceText>Section 388-50  APPROVED FORMS Subdivision 388-B - General provisions Division 388 - Requirements about giving material to the Commissioner Part 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS Chapter 5 - Administration Schedule 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES to the TAXATION ADMINISTTRATION Act 1953</tech.01.02:FullReferenceText>
        </link:reference>
        <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE55" xlink:to="ref_DE55_15107"/>
        <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_15108" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15108"/>
        <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_15109" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15109"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.12.data.xsd#DE1580" xlink:label="loc_DE1580"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE1580_15110" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15110"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE1580_15127" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15127"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE1580_15134" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15134"/>
        <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_15111" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15111"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE1582_15115" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15115"/>
        <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_15112" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15112"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE1583_15116" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15116"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.10.data.xsd#DE1581" xlink:label="loc_DE1581"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE1581_15113" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15113"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE1581_15117" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15117"/>
        <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_15118" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15118"/>
        <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_15122" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15122"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc2.02.25.data.xsd#DE1584" xlink:label="loc_DE1584"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE1584_15124" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15124"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.21.data.xsd#DE3149" xlink:label="loc_DE3149"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE3149_15126" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15126"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE3149_15133" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15133"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE3150" xlink:label="loc_DE3150"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE3150_15128" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15128"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE3151" xlink:label="loc_DE3151"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE3151_15129" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15129"/>
        <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_15130" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15130"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE708" xlink:label="loc_DE708"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE708_15131" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15131"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/em/emsup/emsup.02.02.data.xsd#DE1848" xlink:label="loc_DE1848"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE1848_15132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15132"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE697" xlink:label="loc_DE697"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE697_15135" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15135"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.21.data.xsd#DE698" xlink:label="loc_DE698"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE698_15136" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15136"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE699" xlink:label="loc_DE699"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE699_15137" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15137"/>
        <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_15138" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15138"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE700" xlink:label="loc_DE700"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE700_15139" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15139"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE701" xlink:label="loc_DE701"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE701_15140" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15140"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE703" xlink:label="loc_DE703"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE703_15141" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15141"/>
        <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_15142" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15142"/>
        <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_15144" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15144"/>
        <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_15145" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15145"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.22.data.xsd#DE704" xlink:label="loc_DE704"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE704_15146" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <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>
            <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>
        </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_15146"/>
    </link:referenceLink>
</link:linkbase>
