<?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/osrqld/ptarqld/ptarqld.0001.lodge.request.02.00/refRole" xlink:type="simple" xlink:href="ptarqld.0001.lodge.request.02.00.report.xsd#ptarqld.0001.02.00.lodge.requestrefLink"/>
  <link:referenceLink xlink:type="extended" xlink:role="http://sbr.gov.au/rprt/osrqld/ptarqld/ptarqld.0001.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" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>63 - annual return</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 63 annual return payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </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" 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">
      <tech.01.02:Section>94 - notice of change of address for service</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 94 notice of change of address for service payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <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#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">
      <tech.01.02:Section>94 - notice of change of address for service</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 94 notice of change of address for service payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <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">
      <tech.01.02:Section>94 - notice of change of address for service</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 94 notice of change of address for service payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <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">
      <tech.01.02:Section>94 - notice of change of address for service</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 94 notice of change of address for service payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <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">
      <tech.01.02:Section>94 - notice of change of address for service</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 94 notice of change of address for service payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <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">
      <tech.01.02:Section>94 - notice of change of address for service</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 94 notice of change of address for service payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <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/lr/lrla/lrla.02.00.data.xsd#DE114" xlink:label="loc_DE114"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE114" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>63 - annual return</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 63 annual return payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE114" xlink:to="ref_DE114" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE115" xlink:label="loc_DE115"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE115" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>57 - cancellation of registration</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 57 cancellation of registration payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE115" xlink:to="ref_DE115" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE116" xlink:label="loc_DE116"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE116" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>57 - cancellation of registration</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 57 cancellation of registration payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE116" xlink:to="ref_DE116" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/em/emfsm/emfsm.02.00.data.xsd#DE117" xlink:label="loc_DE117"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE117" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>5 - meaning of change of status</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  5 meaning of change of status payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE117" xlink:to="ref_DE117" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE117" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>56 - amendment of registration</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  56 amendment of registration payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE117" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>64 - final return</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  64 final return payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE117" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>89 - notification requirement - liquidators and other administrators</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 89 notification requirement - liquidators and other administrators payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE117" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>49 - administrator's liability for payment of tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 49 administrator's liability for payment of tax taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>4</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE117" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>administrator</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule 2 - administrator taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/em/emfsm/emfsm.02.01.data.xsd#DE118" xlink:label="loc_DE118"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE118" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>5 - meaning of change of status</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  5 meaning of change of status payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE118" xlink:to="ref_DE118" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE118" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>56 - amendment of registration</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  56 amendment of registration payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE118" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>64 - final return</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  64 final return payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE118" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>89 - notification requirement - liquidators and other administrators</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 89 notification requirement - liquidators and other administrators payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE118" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>49 - administrator's liability for payment of tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 49 administrator's liability for payment of tax taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>4</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE118" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>administrator</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule 2 - administrator taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/em/emfsm/emfsm.02.00.data.xsd#DE119" xlink:label="loc_DE119"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE119" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>5 - meaning of change of status</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  5 meaning of change of status payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE119" xlink:to="ref_DE119" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE119" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>56 - amendment of registration</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  56 amendment of registration payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE119" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>64 - final return</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  64 final return payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE119" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>89 - notification requirement - liquidators and other administrators</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 89 notification requirement - liquidators and other administrators payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE119" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>49 - administrators liability for payment of tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 49 administrator's liability for payment of tax taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>4</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE119" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>administrator</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule 2 - administrator taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/em/emfsm/emfsm.02.01.data.xsd#DE120" xlink:label="loc_DE120"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE120" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>5 - meaning of change of status</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  5 meaning of change of status payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE120" xlink:to="ref_DE120" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE120" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>56 - amendment of registration</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  56 amendment of registration payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE120" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>64 - final return</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section  64 final return payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE120" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>89 - notification requirement - liquidators and other administrators</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 89 notification requirement - liquidators and other administrators payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE120" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>49 - administrators liability for payment of tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 49 administrator's liability for payment of tax taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>4</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE120" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>administrator</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule 2 - administrator taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE122" xlink:label="loc_DE122"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE122" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means... payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE122" xlink:to="ref_DE122" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE122" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>13x - 13zg - motor vehicle allowances</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13x - 13zg motor vehicle allowances payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1d</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE122" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>13zh - exempt rate for accomodation allowance</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13zh exempt rate for accomodation allowance payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1d</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE123" xlink:label="loc_DE123"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE123" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE123" xlink:to="ref_DE123" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE124" xlink:label="loc_DE124"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE124" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means�payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE124" xlink:to="ref_DE124" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE126" xlink:label="loc_DE126"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE126" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>87 - power to require information or documents</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 87 power to require information or documents taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>7</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE126" xlink:to="ref_DE126" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc3.02.00.data.xsd#DE128" xlink:label="loc_DE128"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE128" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>fringe benefits</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - fringe benefits means... payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary </tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE128" xlink:to="ref_DE128" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE128" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>13 - value of taxable wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13 value of taxable wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE128" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means... payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE128" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:FullReferenceText>part 5 fringe benefits, payroll tax regulation 1999</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax regulation (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1999</tech.01.02:ActYear>
      <tech.01.02:Part>5</tech.01.02:Part>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE131" xlink:label="loc_DE131"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE131" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>30 - amount of annual liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 30 amount of annual liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE131" xlink:to="ref_DE131" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE131" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>34 - amount of dge's annual liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 34 amount of dge's annual liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE132" xlink:label="loc_DE132"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>10 - imposition of payroll tax on taxable wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 10 imposition of payroll tax on taxable wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE132" xlink:to="ref_DE132" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>30 - amount of annual liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 30 amount of annual liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>34 - amount of dge's annual liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 34 amount of dge's annual liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>31 - entitlement to annual refund amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 31 entitlement to annual refund amount payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>35 - entitlement to annual refund amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 35 entitlement to annual refund amount payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>83 - application of an annual refund amount or final refund amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 83 application of annual refund amount or final refund amount payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE133" xlink:label="loc_DE133"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE133" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>10 - imposition of payroll tax on taxable wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 10 imposition of payroll tax on taxable wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE133" xlink:to="ref_DE133" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE133" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>30 - amount of annual liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 30 amount of annual liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE133" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>34 - amount of dge's annual liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 34 amount of dge's annual liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE133" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>31 - entitlement to annual refund amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 31 entitlement to annual refund amount payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE133" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>35 - entitlement to annual refund amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 35 entitlement to annual refund amount  payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE133" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>83 - application of an annual refund amount or final refund amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 83 application of annual refund amount or final refund amount payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>6</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE134" xlink:label="loc_DE134"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE134" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>20 - amount of periodic liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 20 amount of periodic liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE134" xlink:to="ref_DE134" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE134" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>26 - amount of periodic liability</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 26 amount of periodic liability payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>3</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE145" xlink:label="loc_DE145"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE145" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>9 - wages liable to payroll tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 9 wages liable to payroll tax payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE145" xlink:to="ref_DE145" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE145" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE145" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>51 wages paid by or to third parties</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 51 wages paid by or to third parties payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>8</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE146" xlink:label="loc_DE146"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE146" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>14 - exemption from payroll tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 14 exemption from payroll tax payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE146" xlink:to="ref_DE146" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE146" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>14a - exemption for parental and adoption leave</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 14a exemption for parental and adoption leave payroll tax act 1971 </tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE146" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>87 - power to require information or documents</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 87 power to require information or documents taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>7</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE147" xlink:label="loc_DE147"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE147" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>14 - exemption from payroll tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 14 exemption from payroll tax payroll tax act 1971 </tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE147" xlink:to="ref_DE147" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE147" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>87 - power to require information or documents</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 87 power to require information or documents taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>7</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE148" xlink:label="loc_DE148"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE148" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>interstate wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - interstate wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE148" xlink:to="ref_DE148" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE148" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>part 2, liability to taxation, division 4 annual liability, subdivision 1 employer other than the dge for a group payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE148" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:FullReferenceText>part 2 liability to taxation, division 4 annual liability, subdivision 2 dge for a group payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE149" xlink:label="loc_DE149"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE149" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>interstate wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - interstate wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE149" xlink:to="ref_DE149" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE150" xlink:label="loc_DE150"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE150" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>9 - wages liable to payroll tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 9 wages liable to payroll tax payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE150" xlink:to="ref_DE150" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE150" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>13 - value of taxable wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13 value of taxable wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE150" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>group</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - group means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary </tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE150" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>group member</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - group member means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary </tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE150" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE151" xlink:label="loc_DE151"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE151" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>9 - wages liable to payroll tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 9 wages liable to payroll tax payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE151" xlink:to="ref_DE151" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE151" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>group</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - group means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary </tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE151" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>group member</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - group member means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary </tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE151" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE242" xlink:label="loc_DE242"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE242" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:FullReferenceText>part 2 liability to taxation, division 6 sharing of excess deducton by group members payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>6</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE242" xlink:to="ref_DE242" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE243" xlink:label="loc_DE243"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE243" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:FullReferenceText>part 2 liability to taxation, division 6 sharing of excess deducton by group members payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>6</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE243" xlink:to="ref_DE243" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE395" xlink:label="loc_DE395"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE395" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>29 - definitions for sdiv 1</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 29 - definitions for sdiv 1 payroll tax act (qld) 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE395" xlink:to="ref_DE395" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE395" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>33 - definitions for sdiv 2</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 33 - definitions for sdiv 2 payroll tax act (qld) 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE773" xlink:label="loc_DE773"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE773" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>5 - meaning of change of status</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 5 - meaning of change of status payroll tax act (qld) 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE773" xlink:to="ref_DE773" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE803" xlink:label="loc_DE803"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE803" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>87 - power to require information or documents</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 87 power to require information or documents taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>7</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE803" xlink:to="ref_DE803" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE804" xlink:label="loc_DE804"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE804" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>54 - unpaid tax interest</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 54 unpaid tax interest taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>5</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE804" xlink:to="ref_DE804" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE804" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>3 - definitions</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 3 definitions taxation administration regulation 2002</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration regulation (qld)  </tech.01.02:Act>
      <tech.01.02:ActYear>2002</tech.01.02:ActYear>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE804" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>6 - interest rate for unpaid tax - act, s 54</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 6 interest rate for unpaid tax taxation administration regulation 2002</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration regulation (qld)  </tech.01.02:Act>
      <tech.01.02:ActYear>2002</tech.01.02:ActYear>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE808" xlink:label="loc_DE808"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE808" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>54 - unpaid tax interest</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 54 unpaid tax interest taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>5</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE808" xlink:to="ref_DE808" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE836" xlink:label="loc_DE836"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE836" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means... payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE836" xlink:to="ref_DE836" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE836" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>13e - 13f - amounts taken to be wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13e - 13f amounts taken to be wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1a</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE836" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>13j - 13k - amounts taken to be wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13j - 13k amounts taken to be wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1b</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE836" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>13u - value of taxable wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13u value of taxable wages payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1c</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE836" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>51 - wages paid by or to third parties</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 51 wages paid by or to third parties payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>8</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE837" xlink:label="loc_DE837"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE837" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>13e - amounts taken to be wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13e - amounts taken to be wages payroll tax act (qld) 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1a</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE837" xlink:to="ref_DE837" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE842" xlink:label="loc_DE842"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE842" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means�payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE842" xlink:to="ref_DE842" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE842" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>director</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - director�payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE842" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>3 - meaning of superannuation contribution</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 3 meaning of superannuation contribution payroll tax 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE842" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>3a - meaning of a termination payment</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 3a meaning of a termination payment payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE843" xlink:label="loc_DE843"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE843" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>3a - meaning of termination payment</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 3a meaning of termination payment payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE843" xlink:to="ref_DE843" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE845" xlink:label="loc_DE845"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE845" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>13u - value of taxable wages</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 13u - value of taxable wages payroll tax act (qld) 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1c</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE845" xlink:to="ref_DE845" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE849" xlink:label="loc_DE849"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE849" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>87 - power to require information or documents</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 87 power to require information or documents taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>7</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE849" xlink:to="ref_DE849" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE850" xlink:label="loc_DE850"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE850" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>87 - power to require information or documents</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 87 power to require information or documents taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>7</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE850" xlink:to="ref_DE850" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE861" xlink:label="loc_DE861"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE861" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means�payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE861" xlink:to="ref_DE861" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE861" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>3 - meaning of superannuation contribution</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 3 meaning of superannuation contribution payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE861" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>4 - other provisions about meaning of wages-superannuation contributions and gst</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 4 other provisions about meaning of wages-superannuation contributions and gstpayroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>1</tech.01.02:Part>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE878" xlink:label="loc_DE878"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE878" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>9 - wages liable to payroll tax</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 9 wages liable to payroll tax, payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>1</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE878" xlink:to="ref_DE878" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE878" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>group</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - group means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary </tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE878" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>group member</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - group member means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary </tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE878" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>definitions</tech.01.02:Section>
      <tech.01.02:Sub-Section>wages</tech.01.02:Sub-Section>
      <tech.01.02:FullReferenceText>dictionary in schedule - wages means...payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Schedule>dictionary</tech.01.02:Schedule>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE878" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>29 - definitions for sdiv 1</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 29, definitions for sdiv 1 payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE878" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>33 - definitions for sdiv 2</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 33, definitions for sdiv 2 payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.00.data.xsd#DE1656" xlink:label="loc_DE1656"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1656" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>32 - definitions for sdiv 1</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 29, definitions for sdiv 1 payroll tax act 1974</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE1656" xlink:to="ref_DE1656" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE1656" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>36 - definitions for sdiv 2</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 33, definitions for sdiv 2 payroll tax act 1974</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE1656" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>29 - definitions for sdiv 1</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 29, definitions for sdiv 1 payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:reference xlink:type="resource" xlink:label="ref_DE1656" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>2</tech.01.02:Subdivision>
      <tech.01.02:Section>33 - definitions for sdiv 2</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 33, definitions for sdiv 2 payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/py/pyin/pyin.02.00.data.xsd#DE3132" xlink:label="loc_DE3132"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3132" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Section>63 - annual return</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 63 annual return payroll tax act 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld) </tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>3</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3132" xlink:to="ref_DE3132" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc5.02.01.data.xsd#DE3160" xlink:label="loc_DE3160"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3160" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>1</tech.01.02:Subdivision>
      <tech.01.02:Section>87 - power to require information or documents</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 87 power to require information or documents taxation administration act 2001</tech.01.02:FullReferenceText>
      <tech.01.02:Act>taxation administration act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>2001</tech.01.02:ActYear>
      <tech.01.02:Part>7</tech.01.02:Part>
      <tech.01.02:Division>2</tech.01.02:Division>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3160" xlink:to="ref_DE3160" order="1.0"/>
    <link:reference xlink:type="resource" xlink:label="ref_DE3160" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
      <tech.01.02:Subdivision>3</tech.01.02:Subdivision>
      <tech.01.02:Section>35a rebate for annual payroll tax amount</tech.01.02:Section>
      <tech.01.02:FullReferenceText>section 35a rebate for annual payroll tax amount payroll tax act (qld) 1971</tech.01.02:FullReferenceText>
      <tech.01.02:Act>payroll tax act (qld)</tech.01.02:Act>
      <tech.01.02:ActYear>1971</tech.01.02:ActYear>
      <tech.01.02:Part>2</tech.01.02:Part>
      <tech.01.02:Division>4</tech.01.02:Division>
    </link:reference>
  </link:referenceLink>
</link:linkbase>
