use strict;
use XML::Rules;

my $filter = XML::Rules->new(
	style => 'filter',
	rules => {
		ReferenceID => sub {
			my ($tag, $attr) = @_;
			if ($attr->{referenceIDType} eq 'FXDD') {
				$attr->{_content} = "the changed content";
			}
			return $tag => $attr;
		}
	}
);

$filter->filter(\*DATA);

__DATA__
<root>
<ReferenceID referenceIDType="FXDD">FXDDILN233</ReferenceID>
<ReferenceID referenceIDType="RXDD">FXDDILN233</ReferenceID>
</root>