<?xml version="1.0" encoding="UTF-8"?>
<!-- Disclaimer: http://www.sbr.gov.au/content/taxonomy_introduction_3_0.htm#Disclaimer -->
<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/osrvic/ptmrvic/ptmrvic.0001.calculate.request.02.02/refRole" xlink:type="simple" xlink:href="ptmrvic.0001.calculate.request.02.02.report.xsd#ptmrvic.0001.calculate.request.02.02.refLink"/>
    <link:referenceLink xlink:type="extended" xlink:role="http://sbr.gov.au/rprt/osrvic/ptmrvic/ptmrvic.0001.calculate.request.02.02/refRole">
        <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_255545" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>2</tech.01.02:Part>
            <tech.01.02:Division>2</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>10 to 11</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>PART 2 - Imposition of tax</tech.01.02:FullReferenceText>
        </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_255545"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE145_255546" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:Division>3</tech.01.02:Division>
            <tech.01.02:Section>12</tech.01.02:Section>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:FullReferenceText/>
            <tech.01.02:Paragraph/>
            <tech.01.02:Part/>
            <tech.01.02:Subdivision/>
            <tech.01.02:Sub-Section/>
        </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_255546"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE145_255547" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>9</tech.01.02:Division>
            <tech.01.02:Section>43 to 47</tech.01.02:Section>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Chapter/>
            <tech.01.02:FullReferenceText/>
            <tech.01.02:Paragraph/>
            <tech.01.02:Schedule/>
            <tech.01.02:Subdivision/>
            <tech.01.02:Sub-Section/>
        </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_255547"/>
        <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_255597" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>2</tech.01.02:Part>
            <tech.01.02:Division>1</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>8</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>PART 2 - Imposition of tax; PART 5 - Grouping of employers;Schedule 2 - Calculation of monthly payroll tax</tech.01.02:FullReferenceText>
        </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_255597"/>
        <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_255279" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>1</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>13</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 1 of PART 3 - General concept of wages. Dvn 8 of PART 3 - Employment agents; Dvn 9 of Part 3 - Other (wages paid in kind, wages paid by or to third parties)</tech.01.02:FullReferenceText>
            <tech.01.02:Chapter/>
        </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_255279"/>
        <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_255458" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>5</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>27 to 28</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 5 of PART 3 - Wages include a termination payment</tech.01.02:FullReferenceText>
        </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_255458"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.00.data.xsd#DE846" xlink:label="loc_DE846"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE846_255523" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>1</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>13</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 1 of PART 3 - General concept of wages and Dvn 9 of PART 3 - Other (wages paid in kind or wages paid by or to third parties)</tech.01.02:FullReferenceText>
        </link:reference>
        <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE846" xlink:to="ref_DE846_255523"/>
        <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_255355" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>7</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>31 to 36</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 7 of PART 3 - Contractor provisions - amounts taken to be wages</tech.01.02:FullReferenceText>
        </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_255355"/>
        <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_255434" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>3</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>17</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 3 of PART 3 - Wages include a superannuation contribution</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_255434"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE1848_255435" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>5</tech.01.02:Part>
            <tech.01.02:Division/>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>67 to 80</tech.01.02:Section>
            <tech.01.02:FullReferenceText/>
            <tech.01.02:Paragraph/>
            <tech.01.02:Sub-Section/>
        </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_255435"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.13.data.xsd#DE3560" xlink:label="loc_DE3560"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE3560_255299" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>1</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>13</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 1 of PART 3 - General concept of wages. Dvn 6  - Allowances (motor vehicle and accommodation allowances); Dvn 9 - Other; and PART 5 of Schedule 1 - Motor vehicle allowances.</tech.01.02:FullReferenceText>
        </link:reference>
        <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3560" xlink:to="ref_DE3560_255299"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE3560_255300" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>6</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>29-30</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText/>
        </link:reference>
        <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3560" xlink:to="ref_DE3560_255300"/>
        
        <link:reference xlink:type="resource" xlink:label="ref_DE3560_255301" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule>1</tech.01.02:Schedule>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>5</tech.01.02:Part>
            <tech.01.02:Division/>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>13-18</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:FullReferenceText/>
            <tech.01.02:Paragraph/>
        </link:reference>
        <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3560" xlink:to="ref_DE3560_255301"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.13.data.xsd#DE838" xlink:label="loc_DE838"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE838_255330" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>1</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>13</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 1 of PART 3 - General concept of wages. Dvn 8 of PART 3 - Employment agents; Dvn 9 of Part 3 - Other (wages paid in kind, wages paid by or to third parties)</tech.01.02:FullReferenceText>
        </link:reference>
        <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE838" xlink:to="ref_DE838_255330"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.09.data.xsd#DE842" xlink:label="loc_DE842"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE842_255389" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>1</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>13</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 1 of PART 3 - General concept of wages; Dvn 9 of PART 3 - Other ((wages paid in kind, wages paid by or to third parties)</tech.01.02:FullReferenceText>
        </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_255389"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/rvc/rvctc/rvctc3.02.09.data.xsd#DE3561" xlink:label="loc_DE3561"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE3561_255409" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>2</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>14 to 16</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 2 of PART 3 - Wages incldue a Fringe Benefit</tech.01.02:FullReferenceText>
        </link:reference>
        <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="loc_DE3561" xlink:to="ref_DE3561_255409"/>
        <link:loc xlink:type="locator" xlink:href="../../../../sbr_au_taxonomy/icls/lr/lrla/lrla.02.13.data.xsd#DE845" xlink:label="loc_DE845"/>
        <link:reference xlink:type="resource" xlink:label="ref_DE845_255497" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/legalReference">
            <tech.01.02:Act>Payroll Tax Act</tech.01.02:Act>
            <tech.01.02:ActYear>2007</tech.01.02:ActYear>
            <tech.01.02:Schedule/>
            <tech.01.02:Chapter/>
            <tech.01.02:Part>3</tech.01.02:Part>
            <tech.01.02:Division>4</tech.01.02:Division>
            <tech.01.02:Subdivision/>
            <tech.01.02:Section>18 to 26</tech.01.02:Section>
            <tech.01.02:Sub-Section/>
            <tech.01.02:Paragraph/>
            <tech.01.02:FullReferenceText>Dvn 4 of PART 3 - Wages include the grant of a share or option to an employee.</tech.01.02:FullReferenceText>
        </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_255497"/>
    </link:referenceLink>
</link:linkbase>
