<?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:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef roleURI="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xlink:type="simple" xlink:href="../../../fdtn/tech.sbr.01.02.xsd#businessDefinition"/>
  <link:roleRef roleURI="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xlink:type="simple" xlink:href="../../../fdtn/tech.sbr.01.02.xsd#dataElementGuidance"/>
  <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#emsup.02.01_emsupAbstract" xlink:label="loc_emsup.02.01_emsupAbstract"/>
    <link:label xlink:type="resource" xlink:label="lbl_emsupAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_emsup.02.01_emsupAbstract" xlink:to="lbl_emsupAbstract"/>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4034" xlink:label="loc_DE4034"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4034" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The member account balance of a superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4034" xlink:to="lbl_DE4034"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4034" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Benefit Account Balance Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4035" xlink:label="loc_DE4035"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4035" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The taxed component of an employment termination payment made because of the death of an employee.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4035" xlink:to="lbl_DE4035"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4035" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Benefit Death Benefit Employment Termination Payment Taxable Component Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4036" xlink:label="loc_DE4036"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4036" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The taxed element of a superannuation lump sum payment made because of the death of a superannuation fund member.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4036" xlink:to="lbl_DE4036"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4036" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Benefit Death Benefit Lump Sum Payment Taxed Element Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4037" xlink:label="loc_DE4037"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4037" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The untaxed element of a superannuation lump sum payment made because of the death of a superannuation fund member.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4037" xlink:to="lbl_DE4037"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4037" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Benefit Death Benefit Lump Sum Payment Untaxed Element Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4038" xlink:label="loc_DE4038"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4038" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The benefit payments made to the member of a superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4038" xlink:to="lbl_DE4038"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4038" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Benefit Payments Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE2622" xlink:label="loc_DE2622"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2622" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The code that best describes the type of benefit payment made to the member of a superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE2622" xlink:to="lbl_DE2622"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2622" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">P = Superannuation income stream benefit (formerly known as pensions)
L = Superannuation lump sum benefit
T = Transition to retirement superannuation income stream benefit
C = Payment is a combination of superannuation lump sum and superannuation income stream benefits</link:label>
    <link:label xlink:type="resource" xlink:label="lbl_DE2622" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Benefit Payments Code</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE2579" xlink:label="loc_DE2579"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2579" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The amount of capital gain by the small business that can be exempted from the income received in a superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE2579" xlink:to="lbl_DE2579"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2579" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Contribution Capital Gains Tax Small Business Exemption Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4039" xlink:label="loc_DE4039"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4039" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The taxable component of a directed termination payment made to a superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4039" xlink:to="lbl_DE4039"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4039" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Contribution Directed Termination Taxable Component Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE2595" xlink:label="loc_DE2595"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2595" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The amount of total assessable income comprising contributions and payments received by the superannuation entity paid by an employer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE2595" xlink:to="lbl_DE2595"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2595" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Contribution Employer Assessable Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4040" xlink:label="loc_DE4040"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4040" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">A transfer of liability to a Life Insurance Company or Superannuation Trust.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4040" xlink:to="lbl_DE4040"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4040" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Contribution Liability Transfer To Life Insurance Company Or Pooled Superannuation Trust Assessable Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE4041" xlink:label="loc_DE4041"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4041" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The amount of allocated earnings or losses attributed to the member.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE4041" xlink:to="lbl_DE4041"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE4041" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Contribution Member Allocated Earnings Or Losses Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE2594" xlink:label="loc_DE2594"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2594" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The total amount of contributions attributed to the member's superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE2594" xlink:to="lbl_DE2594"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2594" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Contribution Member Total Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE2598" xlink:label="loc_DE2598"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2598" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">Personal assessable contributions to the superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE2598" xlink:to="lbl_DE2598"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2598" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Contribution Personal Assessable Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE2620" xlink:label="loc_DE2620"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2620" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The code that best describes the 'benefit structure' of the fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE2620" xlink:to="lbl_DE2620"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE2620" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">A Accumulation fund 
D Defined benefit fund</link:label>
    <link:label xlink:type="resource" xlink:label="lbl_DE2620" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Fund Details Fund Benefit Structure Code</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE1957" xlink:label="loc_DE1957"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE1957" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Report the total value of benefits paid to members in the form of a pension. Includes complying pension, allocated pension and annuity payments. Do not include amounts resulting from the commutation of pension benefits.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE1957" xlink:to="lbl_DE1957"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE1957" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Payment Benefit Pensions Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE1945" xlink:label="loc_DE1945"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE1945" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The amount that the member transferred out of the superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE1945" xlink:to="lbl_DE1945"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE1945" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Rollover Paid Amount</link:label>
    <link:loc xlink:type="locator" xlink:href="emsup.02.01.data.xsd#DE1944" xlink:label="loc_DE1944"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE1944" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The inward rollover amount the member transferred into the superannuation fund.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE1944" xlink:to="lbl_DE1944"/>
    <link:label xlink:type="resource" xlink:label="lbl_DE1944" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Rollover Received Amount</link:label>
  </link:labelLink>
</link:linkbase>
