<?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:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance">
    <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.02.09.data.xsd#DE12733" xlink:label="loc_DE12733"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12733" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Fund Details Fund Accept Government Contributions Indicator</link:label>
        <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE12733" xlink:to="lbl_DE12733"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12733" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">An indicator to state whether the entity's governing documents (constitution or trust deed) allows it to accept Government contributions such as Superannuation Co-contributions and Low Income Superannuation Contribution.</link:label>
        <link:label xlink:type="resource" xlink:label="lbl_DE12733" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Valid values are:
true = the entity's governing documents allows it to accept Government contributions 
false = the entity's governing documents do not allow it to accept Government contributions</link:label>
        <link:loc xlink:type="locator" xlink:href="emsup.02.09.data.xsd#DE12794" xlink:label="loc_DE12794"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12794" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Fund Details Income Stream Paid Indicator</link:label>
        <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE12794" xlink:to="lbl_DE12794"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12794" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">An indicator to state whether the fund paid an income stream to one or more members.</link:label>
        <link:label xlink:type="resource" xlink:label="lbl_DE12794" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Valid values are:
true = the fund paid an income stream to one or more members
false = the fund did not pay an income stream to any members</link:label>
        <link:loc xlink:type="locator" xlink:href="emsup.02.09.data.xsd#DE12751" xlink:label="loc_DE12751"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12751" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Fund Details Actuarial Certificate Indicator</link:label>
        <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE12751" xlink:to="lbl_DE12751"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12751" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">An indicator to specify whether an actuarial certificate was obtained.</link:label>
        <link:label xlink:type="resource" xlink:label="lbl_DE12751" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Valid values are:
true = an actuarial certificate was obtained
false = an actuarial certificate was not obtained</link:label>
        <link:loc xlink:type="locator" xlink:href="emsup.02.09.data.xsd#DE12771" xlink:label="loc_DE12771"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12771" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Payment Benefit Lump Sum Amount</link:label>
        <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE12771" xlink:to="lbl_DE12771"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12771" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The amount of superannuation lump sum benefits paid.</link:label>
        <link:loc xlink:type="locator" xlink:href="emsup.02.09.data.xsd#DE12772" xlink:label="loc_DE12772"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12772" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Payment Benefit Lump Sum Code</link:label>
        <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE12772" xlink:to="lbl_DE12772"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12772" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">A code to identify the components of the lump sum paid.</link:label>
        <link:label xlink:type="resource" xlink:label="lbl_DE12772" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Valid values are:
A - Life benefit for member &gt;60 years of age
B - Life benefit for member &lt;60 years of age
C - Death benefit (to a dependant) 
D - Death benefit  (to a non-dependant)
E - Terminal medical condition benefit
F - Other lump sum benefit type (for example, Permanent incapacity, Severe financial hardship, Approved compassionate payment)
G - Release authority payment (for example, ECT)
H - Lump sum benefit paid to a KiwiSaver scheme under Trans-Tasman Retirement Savings Portability arrangements

ECT refers to the Excess Contributions Tax.</link:label>
        <link:loc xlink:type="locator" xlink:href="emsup.02.09.data.xsd#DE12773" xlink:label="loc_DE12773"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12773" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Payment Benefit Pensions Code</link:label>
        <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE12773" xlink:to="lbl_DE12773"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE12773" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">A code to identify the type of income stream paid.</link:label>
        <link:label xlink:type="resource" xlink:label="lbl_DE12773" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Valid values are:
M - Life benefit for Member &gt;60 years of age (other than transition to retirement)
N - Life benefit for Member &lt;60 years of age (other than Transition to retirement)
O - Transition to retirement
P - Death benefit (dependant) where the member died after age 60 or recipient is over 60 years of age
Q - Death benefit (dependant) where member died before age 60 and recipient is under 60 years of age
R - Other income stream type (for example, Temporary incapacity, Permanent incapacity)</link:label>
        <link:loc xlink:type="locator" xlink:href="emsup.02.09.data.xsd#DE7393" xlink:label="loc_DE7393"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE7393" xlink:role="http://www.xbrl.org/2003/role/label" xml:lang="en">Superannuation Fund Details Member Account Status Code</link:label>
        <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_DE7393" xlink:to="lbl_DE7393"/>
        <link:label xlink:type="resource" xlink:label="lbl_DE7393" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The status of the member's account.</link:label>
        <link:label xlink:type="resource" xlink:label="lbl_DE7393" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Valid values are:

Lost = Where the member is lost due to not being contactable with an account balance that is greater than zero.

Inactive = Where the member is lost due to inactivity with an account balance greater than zero.

Found = Where the member was previously reported as lost or inactive and has re-established contact. 

Transferred = Where the member was previously reported as lost or inactive and has transferred to another super provider or the Tax Office as unclaimed monies. 

Error = Where the member was previously reported in error.

Open =  The memberâ€™s account is open and the fund will accept payments

Closed = The memberâ€™s account is closed and will not accept payments 

Where a member is both inactive and lost, the member should be reported as 'Lost'.</link:label>
        <link:loc xlink:type="locator" xlink:href="emsup.02.09.data.xsd#emsup.02.09_emsupAbstract" xlink:label="loc_emsup.02.09_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.02.09_emsupAbstract" xlink:to="lbl_emsupAbstract"/>
    </link:labelLink>
</link:linkbase>
