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<!--2026-05-16 15.08.21-->
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  <!-- MemberAggregationRule -->
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  <!-- MemberAggregationRule -->
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    <!-- Arcrole: Assertion to Variable -->
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    <!-- Arcrole: Assertion to Variable -->
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    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:PropertyPlantAndEquipmentNet</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- AdjustmentRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/RestatementOfEquity">
    <!-- RESOURCE: (A) ASSERTION-Value -->
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="Adjustment_ADJ01_Equity" aspectModel="dimensional" implicitFiltering="true" test="$Restated = ($OrigionallyStated + $EffectOfMandatoryChangeInAccountingPolicy + $EffectOfVoluntaryChangeInAccountingPolicy + $EffectOfCorrectionOfPriorPeriodError)" />
    <!-- ARC: Assertion to Label -->
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <!-- LABEL -->
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Restated = ($OrigionallyStated + $EffectOfMandatoryChangeInAccountingPolicy + $EffectOfVoluntaryChangeInAccountingPolicy + $EffectOfCorrectionOfPriorPeriodError)</label:label>
    <!-- ARC: Formula to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Restated" name="Restated" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Restated" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Restated" xlink:to="FILTER_Restated" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_OrigionallyStated" name="OrigionallyStated" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_OrigionallyStated" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_OrigionallyStated" xlink:to="FILTER_OrigionallyStated" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_EffectOfMandatoryChangeInAccountingPolicy" name="EffectOfMandatoryChangeInAccountingPolicy" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_EffectOfMandatoryChangeInAccountingPolicy" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_EffectOfMandatoryChangeInAccountingPolicy" xlink:to="FILTER_EffectOfMandatoryChangeInAccountingPolicy" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_EffectOfVoluntaryChangeInAccountingPolicy" name="EffectOfVoluntaryChangeInAccountingPolicy" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_EffectOfVoluntaryChangeInAccountingPolicy" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_EffectOfVoluntaryChangeInAccountingPolicy" xlink:to="FILTER_EffectOfVoluntaryChangeInAccountingPolicy" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_EffectOfCorrectionOfPriorPeriodError" name="EffectOfCorrectionOfPriorPeriodError" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_EffectOfCorrectionOfPriorPeriodError" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_EffectOfCorrectionOfPriorPeriodError" xlink:to="FILTER_EffectOfCorrectionOfPriorPeriodError" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_Restated">
      <df:dimension>
        <df:qname>aasb1060:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>aasb1060:CurrentReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_OrigionallyStated">
      <df:dimension>
        <df:qname>aasb1060:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>aasb1060:PriorReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_EffectOfMandatoryChangeInAccountingPolicy">
      <df:dimension>
        <df:qname>aasb1060:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>aasb1060:CurrentReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_EffectOfVoluntaryChangeInAccountingPolicy">
      <df:dimension>
        <df:qname>aasb1060:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>aasb1060:CurrentReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_EffectOfCorrectionOfPriorPeriodError">
      <df:dimension>
        <df:qname>aasb1060:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>aasb1060:CurrentReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Restated" xlink:to="FILTER_CONCEPT_RestatementAndOrigional" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_OrigionallyStated" xlink:to="FILTER_CONCEPT_RestatementAndOrigional" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_EffectOfMandatoryChangeInAccountingPolicy" xlink:to="FILTER_CONCEPT_EffectOfMandatoryChangeInAccountingPolicy" order="1.0" complement="false" cover="true"></variable:variableFilterArc>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_EffectOfVoluntaryChangeInAccountingPolicy" xlink:to="FILTER_CONCEPT_EffectOfVoluntaryChangeInAccountingPolicy" order="1.0" complement="false" cover="true"></variable:variableFilterArc>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_EffectOfCorrectionOfPriorPeriodError" xlink:to="FILTER_CONCEPT_EffectOfCorrectionOfPriorPeriodError" order="1.0" complement="false" cover="true"></variable:variableFilterArc>
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_RestatementAndOrigional">
      <cf:concept>
        <cf:qname>aasb1060:Equity</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_EffectOfMandatoryChangeInAccountingPolicy">
      <cf:concept>
        <cf:qname>aasb1060:EffectOfMandatoryChangeInAccountingPolicy</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_EffectOfVoluntaryChangeInAccountingPolicy">
      <cf:concept>
        <cf:qname>aasb1060:EffectOfVoluntaryChangeInAccountingPolicy</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_EffectOfCorrectionOfPriorPeriodError">
      <cf:concept>
        <cf:qname>aasb1060:EffectOfCorrectionOfPriorPeriodError</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/NoncurrentBiologicalAssetsItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA51_Gross" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/NoncurrentBiologicalAssetsItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:NoncurrentBiologicalAssetsGross</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/NoncurrentBiologicalAssetsItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA52_AccumulatedAmort" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/NoncurrentBiologicalAssetsItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:AccumulatedDepreciationAndImpairmentOfNoncurrentBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/NoncurrentBiologicalAssetsItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA53_Net" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/NoncurrentBiologicalAssetsItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:NoncurrentBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/CurrentBiologicalAssetsItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA71_Gross" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/CurrentBiologicalAssetsItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:CurrentBiologicalAssetsGross</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/CurrentBiologicalAssetsItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA72_AccumulatedAmort" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/CurrentBiologicalAssetsItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:AccumulatedDepreciationAndImpairmentOfCurrentBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/CurrentBiologicalAssetsItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA73_Net" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/CurrentBiologicalAssetsItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:CurrentBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA41_Gross" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:InvestmentPropertyGross</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA42_AccumulatedAmort" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:AccumulatedDepreciationAndImpairmentOfInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyItems">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA43_Net" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyItems</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:InvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF64_BiologicalAssets" aspectModel="dimensional" implicitFiltering="true" test="$BiologicalAssets_BalanceStart + $GainLossFromChangesInFairValueLessCostsToSell + $IncreasesFromPurchasesOfBiologicalAssets - $DecreasesFromHarvestOfBiologicalAssets + $IncreasesInBiologicalAssetsFromBusinessCombinations + $EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets + $OtherIncreaesDecreasesInBiologicalAssets = $BiologicalAssets_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$BiologicalAssets_BalanceStart + $GainLossFromChangesInFairValueLessCostsToSell + $IncreasesFromPurchasesOfBiologicalAssets - $DecreasesFromHarvestOfBiologicalAssets + $IncreasesInBiologicalAssetsFromBusinessCombinations + $EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets + $OtherIncreaesDecreasesInBiologicalAssets = $BiologicalAssets_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="BiologicalAssets_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="GainLossFromChangesInFairValueLessCostsToSell" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_GainLossFromChangesInFairValueLessCostsToSell" name="GainLossFromChangesInFairValueLessCostsToSell" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_GainLossFromChangesInFairValueLessCostsToSell" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_GainLossFromChangesInFairValueLessCostsToSell" xlink:to="LABEL_FILTER_CONCEPT_GainLossFromChangesInFairValueLessCostsToSell" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_GainLossFromChangesInFairValueLessCostsToSell">
      <cf:concept>
        <cf:qname>aasb1060:GainLossFromChangesInFairValueLessCostsToSell</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_IncreasesFromPurchasesOfBiologicalAssets" name="IncreasesFromPurchasesOfBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_IncreasesFromPurchasesOfBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_IncreasesFromPurchasesOfBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_IncreasesFromPurchasesOfBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_IncreasesFromPurchasesOfBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:IncreasesFromPurchasesOfBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_DecreasesFromHarvestOfBiologicalAssets" name="DecreasesFromHarvestOfBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_DecreasesFromHarvestOfBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_DecreasesFromHarvestOfBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_DecreasesFromHarvestOfBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_DecreasesFromHarvestOfBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:DecreasesFromHarvestOfBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_IncreasesInBiologicalAssetsFromBusinessCombinations" name="IncreasesInBiologicalAssetsFromBusinessCombinations" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_IncreasesInBiologicalAssetsFromBusinessCombinations" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_IncreasesInBiologicalAssetsFromBusinessCombinations" xlink:to="LABEL_FILTER_CONCEPT_IncreasesInBiologicalAssetsFromBusinessCombinations" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_IncreasesInBiologicalAssetsFromBusinessCombinations">
      <cf:concept>
        <cf:qname>aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets" name="EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_OtherIncreaesDecreasesInBiologicalAssets" name="OtherIncreaesDecreasesInBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_OtherIncreaesDecreasesInBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_OtherIncreaesDecreasesInBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_OtherIncreaesDecreasesInBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_OtherIncreaesDecreasesInBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:OtherIncreaesDecreasesInBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceEnd" name="BiologicalAssets_BalanceEnd" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceEnd" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_PERIOD_BalanceEnd" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceEnd" variable="GainLossFromChangesInFairValueLessCostsToSell" boundary="end" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_Balance">
      <cf:concept>
        <cf:qname>aasb1060:BiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOFV0_BeginningAndEndingBalance" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:BiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOFV1_IncreaseFromPurchases" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:IncreasesFromPurchasesOfBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOFV2_DecreaseFromHarvest" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
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    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
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        <cf:qname>aasb1060:DecreasesFromHarvestOfBiologicalAssets</cf:qname>
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  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOFV3_BusinessCombinations" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
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    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
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      <df:member>
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        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:IncreasesInBiologicalAssetsFromBusinessCombinations</cf:qname>
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  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOFV4_Translation" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
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      <df:member>
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        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:EffectsOfTranslationOfForeignCurrencyOnBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
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  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOFV5_Other" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
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    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
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    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
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      <df:member>
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        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:OtherIncreaesDecreasesInBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOFV1a_GainLoss" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsFairValueModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:GainLossFromChangesInFairValueLessCostsToSell</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF65_BiologicalAssetsCostMethod" aspectModel="dimensional" implicitFiltering="true" test="$BiologicalAssets_BalanceStart + $IncreasesFromPurchasesOfBiologicalAssets - $DecreasesFromHarvestOfBiologicalAssets + $DepreciationOfBiologicalAssets - $ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss + $OtherIncreaesDecreasesInBiologicalAssets = $BiologicalAssets_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
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    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="BiologicalAssets_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="IncreasesFromPurchasesOfBiologicalAssets" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_IncreasesFromPurchasesOfBiologicalAssets" name="IncreasesFromPurchasesOfBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_IncreasesFromPurchasesOfBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_IncreasesFromPurchasesOfBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_IncreasesFromPurchasesOfBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_IncreasesFromPurchasesOfBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:IncreasesFromPurchasesOfBiologicalAssets</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_DecreasesFromHarvestOfBiologicalAssets" name="DecreasesFromHarvestOfBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_DecreasesFromHarvestOfBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_DecreasesFromHarvestOfBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_DecreasesFromHarvestOfBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_DecreasesFromHarvestOfBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:DecreasesFromHarvestOfBiologicalAssets</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_DepreciationOfBiologicalAssets" name="DepreciationOfBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_DepreciationOfBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_DepreciationOfBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_DepreciationOfBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_DepreciationOfBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:DepreciationOfBiologicalAssets</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss" name="ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss" xlink:to="LABEL_FILTER_CONCEPT_ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss">
      <cf:concept>
        <cf:qname>aasb1060:ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_OtherIncreaesDecreasesInBiologicalAssets" name="OtherIncreaesDecreasesInBiologicalAssets" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_OtherIncreaesDecreasesInBiologicalAssets" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_OtherIncreaesDecreasesInBiologicalAssets" xlink:to="LABEL_FILTER_CONCEPT_OtherIncreaesDecreasesInBiologicalAssets" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_OtherIncreaesDecreasesInBiologicalAssets">
      <cf:concept>
        <cf:qname>aasb1060:OtherIncreaesDecreasesInBiologicalAssets</cf:qname>
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    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceEnd" name="BiologicalAssets_BalanceEnd" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceEnd" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_PERIOD_BalanceEnd" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceEnd" variable="IncreasesFromPurchasesOfBiologicalAssets" boundary="end" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_Balance">
      <cf:concept>
        <cf:qname>aasb1060:BiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOCM0_BeginningAndEndingBalance" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:BiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOCM1_IncreaseFromPurchases" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:IncreasesFromPurchasesOfBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOCM2_DecreaseFromHarvest" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:DecreasesFromHarvestOfBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOCM3_Depreciation" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:DepreciationOfBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOCM4_Impairment" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:ImpairmentLossesRecognizedReversedOfBiologicalAssetsInProfitOrLoss</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_BIOCM5_Other" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/BiologicalAssetsCostModelChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:OtherIncreaesDecreasesInBiologicalAssets</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/IntangibleAssetsOtherThanGoodwillChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF08_IntangibleAssetsOtherThanGoodwill" aspectModel="dimensional" implicitFiltering="true" test="$IntangibleAssetsOtherThanGoodwill_BalanceStart + $AdditionsToIntangibleAssetsOtherThanGoodwill - $ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill + $AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations - $RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome - $AmortizationOfIntangibleAssetsOtherThanGoodwill - $ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss + $OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill = $IntangibleAssetsOtherThanGoodwill_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$IntangibleAssetsOtherThanGoodwill_BalanceStart + $AdditionsToIntangibleAssetsOtherThanGoodwill - $ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill + $AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations - $RevaluationsOfIntangibleAssetsOtherThanGoodwillFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome - $AmortizationOfIntangibleAssetsOtherThanGoodwill - $ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss + $OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill = $IntangibleAssetsOtherThanGoodwill_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="IntangibleAssetsOtherThanGoodwill_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="AdditionsToIntangibleAssetsOtherThanGoodwill" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_AdditionsToIntangibleAssetsOtherThanGoodwill" name="AdditionsToIntangibleAssetsOtherThanGoodwill" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_AdditionsToIntangibleAssetsOtherThanGoodwill" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_AdditionsToIntangibleAssetsOtherThanGoodwill" xlink:to="LABEL_FILTER_CONCEPT_AdditionsToIntangibleAssetsOtherThanGoodwill" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_AdditionsToIntangibleAssetsOtherThanGoodwill">
      <cf:concept>
        <cf:qname>aasb1060:AdditionsToIntangibleAssetsOtherThanGoodwill</cf:qname>
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    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill" name="ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill" xlink:to="LABEL_FILTER_CONCEPT_ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill">
      <cf:concept>
        <cf:qname>aasb1060:ClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill</cf:qname>
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    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations" name="AcquisitionsOfIntangibleAssetsOtherThanGoodwillThroughBusinessCombinations" />
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  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/IntangibleAssetsOtherThanGoodwillChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IA6_Impairment" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/IntangibleAssetsOtherThanGoodwillChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:ImpairmentLossesOfIntangibleAssetsOtherThanGoodwillRecognizedReversedInProfitOrLoss</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/IntangibleAssetsOtherThanGoodwillChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IA7_Other" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/IntangibleAssetsOtherThanGoodwillChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:OtherMiscellaneousIncreasesDecreasesInIntangibleAssetsOtherThanGoodwill</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/ShareBasedPayments">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF99_ShareBasedPayments" aspectModel="dimensional" implicitFiltering="true" test="$NumberOfShareOptionsOutstanding_BalanceStart + $NumberOfShareOptionsGranted - $NumberOfShareOptionsForfeited - $NumberOfShareOptionsExercised - $NumberOfShareOptionsExpired = $NumberOfShareOptionsOutstanding_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$NumberOfShareOptionsOutstanding_BalanceStart + $NumberOfShareOptionsGranted - $NumberOfShareOptionsForfeited - $NumberOfShareOptionsExercised - $NumberOfShareOptionsExpired = $NumberOfShareOptionsOutstanding_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="NumberOfShareOptionsOutstanding_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="NumberOfShareOptionsGranted" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_NumberOfShareOptionsGranted" name="NumberOfShareOptionsGranted" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_NumberOfShareOptionsGranted" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_NumberOfShareOptionsGranted" xlink:to="LABEL_FILTER_CONCEPT_NumberOfShareOptionsGranted" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_NumberOfShareOptionsGranted">
      <cf:concept>
        <cf:qname>aasb1060:NumberOfShareOptionsGranted</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_NumberOfShareOptionsForfeited" name="NumberOfShareOptionsForfeited" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_NumberOfShareOptionsForfeited" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_NumberOfShareOptionsForfeited" xlink:to="LABEL_FILTER_CONCEPT_NumberOfShareOptionsForfeited" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_NumberOfShareOptionsForfeited">
      <cf:concept>
        <cf:qname>aasb1060:NumberOfShareOptionsForfeited</cf:qname>
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    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_NumberOfShareOptionsExercised" name="NumberOfShareOptionsExercised" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_NumberOfShareOptionsExercised" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_NumberOfShareOptionsExercised" xlink:to="LABEL_FILTER_CONCEPT_NumberOfShareOptionsExercised" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_NumberOfShareOptionsExercised">
      <cf:concept>
        <cf:qname>aasb1060:NumberOfShareOptionsExercised</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_NumberOfShareOptionsExpired" name="NumberOfShareOptionsExpired" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_NumberOfShareOptionsExpired" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_NumberOfShareOptionsExpired" xlink:to="LABEL_FILTER_CONCEPT_NumberOfShareOptionsExpired" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_NumberOfShareOptionsExpired">
      <cf:concept>
        <cf:qname>aasb1060:NumberOfShareOptionsExpired</cf:qname>
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    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceEnd" name="NumberOfShareOptionsOutstanding_BalanceEnd" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceEnd" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_PERIOD_BalanceEnd" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceEnd" variable="NumberOfShareOptionsGranted" boundary="end" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_Balance">
      <cf:concept>
        <cf:qname>aasb1060:NumberOfShareOptionsOutstanding</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/PropertyPlantAndEquipmentChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF02_PPE" aspectModel="dimensional" implicitFiltering="true" test="$PropertyPlantAndEquipmentNet_BalanceStart + $AdditionsToPropertyPlantAndEquipment - $ClassifiedAsHeldForSalePropertyPlantAndEquipment + $AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations - $RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome - $TransfersToFromInvestmentProperty - $ImpairmentLossesRecognizedReversedInProfitOrLoss - $DepreciationOfPropertyPlantAndEquipment + $OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment = $PropertyPlantAndEquipmentNet_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$PropertyPlantAndEquipmentNet_BalanceStart + $AdditionsToPropertyPlantAndEquipment - $ClassifiedAsHeldForSalePropertyPlantAndEquipment + $AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations - $RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome - $TransfersToFromInvestmentProperty - $ImpairmentLossesRecognizedReversedInProfitOrLoss - $DepreciationOfPropertyPlantAndEquipment + $OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment = $PropertyPlantAndEquipmentNet_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="PropertyPlantAndEquipmentNet_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="AdditionsToPropertyPlantAndEquipment" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_AdditionsToPropertyPlantAndEquipment" name="AdditionsToPropertyPlantAndEquipment" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_AdditionsToPropertyPlantAndEquipment" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_AdditionsToPropertyPlantAndEquipment" xlink:to="LABEL_FILTER_CONCEPT_AdditionsToPropertyPlantAndEquipment" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_AdditionsToPropertyPlantAndEquipment">
      <cf:concept>
        <cf:qname>aasb1060:AdditionsToPropertyPlantAndEquipment</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ClassifiedAsHeldForSalePropertyPlantAndEquipment" name="ClassifiedAsHeldForSalePropertyPlantAndEquipment" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ClassifiedAsHeldForSalePropertyPlantAndEquipment" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ClassifiedAsHeldForSalePropertyPlantAndEquipment" xlink:to="LABEL_FILTER_CONCEPT_ClassifiedAsHeldForSalePropertyPlantAndEquipment" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ClassifiedAsHeldForSalePropertyPlantAndEquipment">
      <cf:concept>
        <cf:qname>aasb1060:ClassifiedAsHeldForSalePropertyPlantAndEquipment</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations" name="AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations" xlink:to="LABEL_FILTER_CONCEPT_AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_AcquisitionsOfPropertyPlantAndEquipmentThroughBusinessCombinations">
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" name="RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" xlink:to="LABEL_FILTER_CONCEPT_RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_RevaluationsFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome">
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_TransfersToFromInvestmentProperty" name="TransfersToFromInvestmentProperty" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_TransfersToFromInvestmentProperty" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_TransfersToFromInvestmentProperty" xlink:to="LABEL_FILTER_CONCEPT_TransfersToFromInvestmentProperty" order="1.0" complement="false" cover="true" />
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ImpairmentLossesRecognizedReversedInProfitOrLoss" xlink:to="LABEL_FILTER_CONCEPT_ImpairmentLossesRecognizedReversedInProfitOrLoss" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ImpairmentLossesRecognizedReversedInProfitOrLoss">
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_DepreciationOfPropertyPlantAndEquipment" name="DepreciationOfPropertyPlantAndEquipment" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_DepreciationOfPropertyPlantAndEquipment" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_DepreciationOfPropertyPlantAndEquipment" xlink:to="LABEL_FILTER_CONCEPT_DepreciationOfPropertyPlantAndEquipment" order="1.0" complement="false" cover="true" />
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  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/PropertyPlantAndEquipmentChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_MAPPERF8_Other" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/PropertyPlantAndEquipmentChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:OtherMiscellaneousIncreasesDecreasesInPropertyPlantAndEquipment</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF05a_Investments" aspectModel="dimensional" implicitFiltering="true" test="$InvestmentProperty_BalanceStart + $AdditionsToInvestmentProperty - $ClassifiedAsHeldForSaleInvestmentProperty + $AcquisitionsOfInvestmentPropertyThroughBusinessCombinations - $RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome - $TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment - $ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss + $OtherMiscellaneousIncreasesDecreasesInInvestmentProperty = $InvestmentProperty_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$InvestmentProperty_BalanceStart + $AdditionsToInvestmentProperty - $ClassifiedAsHeldForSaleInvestmentProperty + $AcquisitionsOfInvestmentPropertyThroughBusinessCombinations - $RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome - $TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment - $ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss + $OtherMiscellaneousIncreasesDecreasesInInvestmentProperty = $InvestmentProperty_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="InvestmentProperty_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="AdditionsToInvestmentProperty" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_AdditionsToInvestmentProperty" name="AdditionsToInvestmentProperty" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_AdditionsToInvestmentProperty" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_AdditionsToInvestmentProperty" xlink:to="LABEL_FILTER_CONCEPT_AdditionsToInvestmentProperty" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_AdditionsToInvestmentProperty">
      <cf:concept>
        <cf:qname>aasb1060:AdditionsToInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ClassifiedAsHeldForSaleInvestmentProperty" name="ClassifiedAsHeldForSaleInvestmentProperty" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ClassifiedAsHeldForSaleInvestmentProperty" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ClassifiedAsHeldForSaleInvestmentProperty" xlink:to="LABEL_FILTER_CONCEPT_ClassifiedAsHeldForSaleInvestmentProperty" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ClassifiedAsHeldForSaleInvestmentProperty">
      <cf:concept>
        <cf:qname>aasb1060:ClassifiedAsHeldForSaleInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_AcquisitionsOfInvestmentPropertyThroughBusinessCombinations" name="AcquisitionsOfInvestmentPropertyThroughBusinessCombinations" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_AcquisitionsOfInvestmentPropertyThroughBusinessCombinations" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_AcquisitionsOfInvestmentPropertyThroughBusinessCombinations" xlink:to="LABEL_FILTER_CONCEPT_AcquisitionsOfInvestmentPropertyThroughBusinessCombinations" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_AcquisitionsOfInvestmentPropertyThroughBusinessCombinations">
      <cf:concept>
        <cf:qname>aasb1060:AcquisitionsOfInvestmentPropertyThroughBusinessCombinations</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" name="RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" xlink:to="LABEL_FILTER_CONCEPT_RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome">
      <cf:concept>
        <cf:qname>aasb1060:RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment" name="TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment" xlink:to="LABEL_FILTER_CONCEPT_TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment">
      <cf:concept>
        <cf:qname>aasb1060:TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss" name="ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss" xlink:to="LABEL_FILTER_CONCEPT_ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss">
      <cf:concept>
        <cf:qname>aasb1060:ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_OtherMiscellaneousIncreasesDecreasesInInvestmentProperty" name="OtherMiscellaneousIncreasesDecreasesInInvestmentProperty" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_OtherMiscellaneousIncreasesDecreasesInInvestmentProperty" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_OtherMiscellaneousIncreasesDecreasesInInvestmentProperty" xlink:to="LABEL_FILTER_CONCEPT_OtherMiscellaneousIncreasesDecreasesInInvestmentProperty" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_OtherMiscellaneousIncreasesDecreasesInInvestmentProperty">
      <cf:concept>
        <cf:qname>aasb1060:OtherMiscellaneousIncreasesDecreasesInInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceEnd" name="InvestmentProperty_BalanceEnd" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceEnd" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_PERIOD_BalanceEnd" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceEnd" variable="AdditionsToInvestmentProperty" boundary="end" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_Balance">
      <cf:concept>
        <cf:qname>aasb1060:InvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA41a_Gross" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:InvestmentPropertyGross</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MemberAggregation_MA42a_AccumulatedAmort" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:AccumulatedDepreciationAndImpairmentOfInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC01a_InvestmentProperty" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:InvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC02a_Additions" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:AdditionsToInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC03a_ClassifiedHeldForSale" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:ClassifiedAsHeldForSaleInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC04a_Aquisitions" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:AcquisitionsOfInvestmentPropertyThroughBusinessCombinations</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC05a_Revaluations" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:RevaluationsOfInvestmentPropertyFromImpairmentLossesRecognizedReversedInOtherComprehensiveIncome</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC06a_Transfers" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:TransfersOfInvestmentPropertyToFromPropertyPlantAndEquipment</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC07a_Impairment" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:ImpairmentLossesOfInvestmentPropertyRecognizedReversedInProfitOrLoss</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- MemberAggregationRule -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="MA_IPC08a_Other" aspectModel="dimensional" implicitFiltering="true" test="$Total eq sum($Each)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Total eq sum($Each)</label:label>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Total" name="Total" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Each" name="Each" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" bindAsSequence="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION_Each" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Each">
      <df:dimension>
        <df:qname>aasb1060:ClassDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:variable>Total</df:variable>
        <df:linkrole>http://luca.pacioli.ai/report/role/InvestmentPropertyCostMethodChanges</df:linkrole>
        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
        <df:axis>child</df:axis>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>aasb1060:OtherMiscellaneousIncreasesDecreasesInInvestmentProperty</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/ProvisionsChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF85_Provisions" aspectModel="dimensional" implicitFiltering="true" test="$Provisions_BalanceStart + $AdditionsToProvisions - $ChargedAgainstProvisions - $UnusedProvisionsReversed = $Provisions_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Provisions_BalanceStart + $AdditionsToProvisions - $ChargedAgainstProvisions - $UnusedProvisionsReversed = $Provisions_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="Provisions_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="AdditionsToProvisions" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_AdditionsToProvisions" name="AdditionsToProvisions" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_AdditionsToProvisions" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_AdditionsToProvisions" xlink:to="LABEL_FILTER_CONCEPT_AdditionsToProvisions" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_AdditionsToProvisions">
      <cf:concept>
        <cf:qname>aasb1060:AdditionsToProvisions</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ChargedAgainstProvisions" name="ChargedAgainstProvisions" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ChargedAgainstProvisions" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ChargedAgainstProvisions" xlink:to="LABEL_FILTER_CONCEPT_ChargedAgainstProvisions" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ChargedAgainstProvisions">
      <cf:concept>
        <cf:qname>aasb1060:ChargedAgainstProvisions</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_UnusedProvisionsReversed" name="UnusedProvisionsReversed" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_UnusedProvisionsReversed" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_UnusedProvisionsReversed" xlink:to="LABEL_FILTER_CONCEPT_UnusedProvisionsReversed" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_UnusedProvisionsReversed">
      <cf:concept>
        <cf:qname>aasb1060:UnusedProvisionsReversed</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceEnd" name="Provisions_BalanceEnd" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceEnd" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_PERIOD_BalanceEnd" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceEnd" variable="AdditionsToProvisions" boundary="end" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_Balance">
      <cf:concept>
        <cf:qname>aasb1060:Provisions</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- RollForwardRules -->
  <generic:link xlink:type="extended" xlink:role="http://luca.pacioli.ai/report/role/GoodwillChanges">
    <va:valueAssertion xlink:type="resource" xlink:label="LABEL_ASSERTION" id="RollForward_RF25_Goodwill" aspectModel="dimensional" implicitFiltering="true" test="$Goodwill_BalanceStart + $ChangesArisingFromNewBusinessCombinations - $ImpairmentLossesImpactingGoodwill - $DisposalsOfPreviouslyAcquiredBusinesses + $OtherIncreasesDecreasesInGoodwill = $Goodwill_BalanceEnd" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Goodwill_BalanceStart + $ChangesArisingFromNewBusinessCombinations - $ImpairmentLossesImpactingGoodwill - $DisposalsOfPreviouslyAcquiredBusinesses + $OtherIncreasesDecreasesInGoodwill = $Goodwill_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceStart" name="Goodwill_BalanceStart" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceStart" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceStart" xlink:to="LABEL_FILTER_PERIOD_BalanceStart" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceStart" variable="ChangesArisingFromNewBusinessCombinations" boundary="start" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ChangesArisingFromNewBusinessCombinations" name="ChangesArisingFromNewBusinessCombinations" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ChangesArisingFromNewBusinessCombinations" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ChangesArisingFromNewBusinessCombinations" xlink:to="LABEL_FILTER_CONCEPT_ChangesArisingFromNewBusinessCombinations" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ChangesArisingFromNewBusinessCombinations">
      <cf:concept>
        <cf:qname>aasb1060:ChangesArisingFromNewBusinessCombinations</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_ImpairmentLossesImpactingGoodwill" name="ImpairmentLossesImpactingGoodwill" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_ImpairmentLossesImpactingGoodwill" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_ImpairmentLossesImpactingGoodwill" xlink:to="LABEL_FILTER_CONCEPT_ImpairmentLossesImpactingGoodwill" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_ImpairmentLossesImpactingGoodwill">
      <cf:concept>
        <cf:qname>aasb1060:ImpairmentLossesImpactingGoodwill</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_DisposalsOfPreviouslyAcquiredBusinesses" name="DisposalsOfPreviouslyAcquiredBusinesses" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_DisposalsOfPreviouslyAcquiredBusinesses" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_DisposalsOfPreviouslyAcquiredBusinesses" xlink:to="LABEL_FILTER_CONCEPT_DisposalsOfPreviouslyAcquiredBusinesses" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_DisposalsOfPreviouslyAcquiredBusinesses">
      <cf:concept>
        <cf:qname>aasb1060:DisposalsOfPreviouslyAcquiredBusinesses</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_OtherIncreasesDecreasesInGoodwill" name="OtherIncreasesDecreasesInGoodwill" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_OtherIncreasesDecreasesInGoodwill" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_OtherIncreasesDecreasesInGoodwill" xlink:to="LABEL_FILTER_CONCEPT_OtherIncreasesDecreasesInGoodwill" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_OtherIncreasesDecreasesInGoodwill">
      <cf:concept>
        <cf:qname>aasb1060:OtherIncreasesDecreasesInGoodwill</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceEnd" name="Goodwill_BalanceEnd" />
    <variable:factVariable xlink:type="resource" xlink:label="LABEL_VARIABLE_BalanceEnd" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_CONCEPT_Balance" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_PERIOD_BalanceEnd" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceEnd" variable="ChangesArisingFromNewBusinessCombinations" boundary="end" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_Balance">
      <cf:concept>
        <cf:qname>aasb1060:Goodwill</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
</link:linkbase>