<?xml version="1.0"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrll="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:gl-cor="http://www.xbrl.org/int/gl/cor/2009-10-21" xmlns:gl-bus="http://www.xbrl.org/int/gl/bus/2009-10-21" xmlns:gl-usk="http://www.xbrl.org/int/gl/usk/2009-10-21" xmlns:gl-muc="http://www.xbrl.org/int/gl/muc/2009-10-21" xmlns:gl-plt="http://www.xbrl.org/int/gl/plt/2009-10-21" xmlns:gl-taf="http://www.xbrl.org/int/gl/taf/2009-10-21" xmlns:xgl-com="http://www.xbrlgloballedger.com/2010-03-31" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:iso639="http://www.xbrl.org/2005/iso639" xsi:schemaLocation="http://www.xbrl.org/int/gl/plt/2009-10-21 ../plt/case-c-b-m-u-t/gl-plt-all-2009-10-21.xsd">
  <xbrll:schemaRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="../plt/case-c-b-m-u-t/gl-plt-all-2009-10-21.xsd"/>
  <gl-cor:accountingEntries>
    <gl-cor:entryHeader>
      <gl-cor:entryComment>Template Tax Codes</gl-cor:entryComment>
      <gl-cor:entryDetail>
        <gl-cor:taxes>
          <gl-cor:taxAuthority>ABN</gl-cor:taxAuthority>
          <gl-cor:taxTableCode>GST</gl-cor:taxTableCode>
          <gl-cor:taxCode>FP</gl-cor:taxCode>
          <gl-cor:taxDescription>GST Free Purchase</gl-cor:taxDescription>
          <gl-cor:taxAmount>0.00000</gl-cor:taxAmount>
          <gl-cor:taxPercentageRate>0.00000</gl-cor:taxPercentageRate>
        </gl-cor:taxes>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_non_taxable_purchases</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:taxes</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
      <gl-cor:entryDetail>
        <gl-cor:taxes>
          <gl-cor:taxAuthority>ABN</gl-cor:taxAuthority>
          <gl-cor:taxTableCode>GST</gl-cor:taxTableCode>
          <gl-cor:taxCode>FS</gl-cor:taxCode>
          <gl-cor:taxDescription>GST Free Sale</gl-cor:taxDescription>
          <gl-cor:taxAmount>0.00000</gl-cor:taxAmount>
          <gl-cor:taxPercentageRate>0.00000</gl-cor:taxPercentageRate>
        </gl-cor:taxes>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_non_taxable_sales</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:taxes</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
      <gl-cor:entryDetail>
        <gl-cor:taxes>
          <gl-cor:taxAuthority>ABN</gl-cor:taxAuthority>
          <gl-cor:taxTableCode>GST</gl-cor:taxTableCode>
          <gl-cor:taxCode>TP</gl-cor:taxCode>
          <gl-cor:taxDescription>GST Taxable Purchase</gl-cor:taxDescription>
          <gl-cor:taxAmount>150.00000</gl-cor:taxAmount>
          <gl-cor:taxPercentageRate>10.00000</gl-cor:taxPercentageRate>
        </gl-cor:taxes>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxable_purchases</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:taxes</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
      <gl-cor:entryDetail>
        <gl-cor:taxes>
          <gl-cor:taxAuthority>ABN</gl-cor:taxAuthority>
          <gl-cor:taxTableCode>GST</gl-cor:taxTableCode>
          <gl-cor:taxCode>TS</gl-cor:taxCode>
          <gl-cor:taxDescription>GST Taxable Sale</gl-cor:taxDescription>
          <gl-cor:taxAmount>15.00000</gl-cor:taxAmount>
          <gl-cor:taxPercentageRate>10.00000</gl-cor:taxPercentageRate>
        </gl-cor:taxes>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxable_sales</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:taxes</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
      <gl-cor:entryDetail>
        <gl-cor:account>
          <gl-cor:accountMainID>ABN-t-GST-t-FP</gl-cor:accountMainID>
          <gl-cor:accountMainDescription>GST Free Purchase (account)</gl-cor:accountMainDescription>
          <gl-cor:accountType>account</gl-cor:accountType>
        </gl-cor:account>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>beginning_balance</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_receivable_opening</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_receivable_period</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
      <gl-cor:entryDetail>
        <gl-cor:account>
          <gl-cor:accountMainID>ABN-t-GST-t-FS</gl-cor:accountMainID>
          <gl-cor:accountMainDescription>GST Free Sale (account)</gl-cor:accountMainDescription>
          <gl-cor:accountType>account</gl-cor:accountType>
        </gl-cor:account>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>beginning_balance</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_payable_opening</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_payable_period</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
      <gl-cor:entryDetail>
        <gl-cor:account>
          <gl-cor:accountMainID>ABN-t-GST-t-TP</gl-cor:accountMainID>
          <gl-cor:accountMainDescription>GST Taxable Purchase (account)</gl-cor:accountMainDescription>
          <gl-cor:accountType>account</gl-cor:accountType>
        </gl-cor:account>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>beginning_balance</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_receivable_opening</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_receivable_period</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
      <gl-cor:entryDetail>
        <gl-cor:account>
          <gl-cor:accountMainID>ABN-t-GST-t-TS</gl-cor:accountMainID>
          <gl-cor:accountMainDescription>GST Taxable Sale (account)</gl-cor:accountMainDescription>
          <gl-cor:accountType>account</gl-cor:accountType>
        </gl-cor:account>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>beginning_balance</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_payable_opening</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
        <gl-cor:xbrlInfo>
          <gl-cor:xbrlInclude>period_change</gl-cor:xbrlInclude>
          <gl-cor:summaryReportingElement>bas_taxes_payable_period</gl-cor:summaryReportingElement>
          <gl-cor:detailMatchingElement>gl-cor:account</gl-cor:detailMatchingElement>
        </gl-cor:xbrlInfo>
      </gl-cor:entryDetail>
    </gl-cor:entryHeader>
  </gl-cor:accountingEntries>
</xbrli:xbrl>
