#!/usr/bin/perl -w
use strict;
use Data::Dumper::Simple;

my %data;

while (<DATA>) {
    chomp;
    my @fields = split /=/;
    my $depth = scalar @fields;
    if ($depth == 1) {
        $data{$fields[0]} = undef;
    }
    elsif ($depth == 2) {
        $data{$fields[0]} = $fields[1];
    }
    elsif ($depth == 3) {
        $data{$fields[0]}{$fields[1]} = $fields[2];
    }
}

print Dumper(%data);

__DATA__
a = ID = 1234
b=Gadens_Melb
c=
d=
e=2006-03-27 15:10:06
f= ContactSensor:INPUT2
g=Critical
h=Event-101 fatal stack error on PRI 001