sub hasher { shift(), (@_ ? $#_ ? { &hasher } : @_ : return) }

my %hash;

while (<DATA>) {
        chomp;
        my @a = hasher(split /=/);
        $hash{ $a[0] } = $a[1] if @a == 2;
}

use Data::Dumper;
print Dumper \%hash;


__DATA__
a = ID = 1234 = this is the next bit = fifteen = 19.168.0.2
<<Start of info>>
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

##</code><code>##

$VAR1 = {
          'e' => '2006-03-27 15:10:06',
          'a ' => {
                    ' ID ' => {
                                ' 1234 ' => {
                                              ' this is the next bit ' => {
                                                                            ' fifteen ' => ' 19.168.0.2'
                                                                          }
                                            }
                              }
                  },
          'h' => 'Event-101 fatal stack error on PRI 001',
          'g' => 'Critical',
          'b' => 'Gadens_Melb',
          'f' => ' ContactSensor:INPUT2'
        };