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>
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