Row 1
record10 = integer (length 2) (10).
primary key = integer (length 5).(10950)
sub item number = integer (length 3).(   )
start date = dd.mm.yyyy.(01.07.2004)
end date = dd.mm.yyyy.(00.00.0000)
category = alphanumeric (length 3).(8  )
group = alphanumeric (length 3).(M3 )
subgroup = alphanumeric (length 3).(   )
item type = text (options: S or N).(D)
fee type = text (options: N or D).(N)
provider type = alphanumeric (length 3).(   )
new item = text (options: Y or N).( )
item change = text (options: Y or N).( )
procedure change = text (options: Y or N).( )
description change = text (options: Y or N).( )
fee change = text (options: Y or N).(Y)

Row 2

record20 = integer (length 2).(20)
start date = dd.mm.yyyy.(01.11.2004)
fee = decimal (nnnnn.nn).(00052.85)
benefit1 = decimal (nnnnn.nn).(        )
benefit2 = decimal (nnnnn.nn).(00044.95)

Row 5

record50 = integer (length 2).(50)
start date = dd.mm.yyyy.(01.07.2004)
description = alphanumeric (length 80).(Aboriginal or Torres Strait Is
+lander health service)
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#!/usr/bin/perl -w
use strict;
local $/ = '';
my $date = qr/\d\d\.\d\d.\d\d\d\d/;
my $fee  = qr/\d\d\d\d\d\.\d\d/;
my $digit3 = qr/\d\d\d|\d\s\s|\d\d\s|\s\s\d|\W{3}/; 
my $alpha3 = qr/\w\w\w|\w\w\s|\w\s\s|\s\w\s|\s\s\w|\s\w\w|\W{3}/;
my $one  = qr/
    ^
    \d\d                           
    (\d{5})                        
    ($digit3)
    ($date)                        
    ($date)                        
    ($alpha3)
    ($alpha3)    
    ($alpha3)    
    ([SN]|\W{1})      
    ([ND]|\W{1})      
    ($alpha3)   
    ([YN]|\W{1})      
    ([YN]|\W{1})     
    ([YN]|\W{1})      
    ([YN]|\W{1})      
    ([YN]|\W{1})      
    $
/x;

my $two = qr/
    ^
    \d\d    #record20 = integer (length 2).(20)
    ($date) #start date = dd.mm.yyyy.(01.11.1996)
    ($fee)  #fee = decimal (nnnnn.nn).(00098.05)
    ($fee)  #benefit1 = decimal (nnnnn.nn).(00073.55)
    ($fee)  #benefit2 = decimal (nnnnn.nn).(00083.35)
    $
/x;

my $gen = qr/
    ^
    \d\d
    ($date)
    (.*)
    $
/x;

while(my $rec = <DATA>) {
    my $pkey, 
    my @out = ();
    for my $line( split /[\n\r]/, $rec ) {
        my $type = substr $line,0,2;
        if ( $type == 10 ) {
            my @data = $line =~ m/$one/;
            die error( $line, $rec, $one ) unless @data;
            $pkey = $data[0];
            $out[$type] = [$pkey, $type, @data];
        }
        elsif ( $type == 20 ) {
            my @data = $line =~ m/$two/;
            die error( $line, $rec, $two ) unless @data;
            $out[$type] = [$pkey, $type, @data];
        }
        elsif ( $line =~ m/$gen/ ) {
            my @data = ( $1, $2 );
            if ( defined $out[$type] ) {
                $out[$type][-1] .= ' ' . $2;   # continuing string
            }
            else {
                $out[$type] = [$pkey, $type, @data];
            }
        }
        else { 
            die error( $line, $rec, $gen );
        }
    }
    format_output( [@out[10,20,30,40,50]], ",", 'quote' );
}

sub format_output {
    my ($aryref, $sep, $quote ) = @_;
    for my $ref(@$aryref) {
        @$ref = map{ s/"/\\"/; qq!"$_"! } @$ref if $quote;
        print join $sep, @$ref;
        print "\n";
    }
}

sub error {
    my ( $line, $rec, $re ) = @_;
    return "Invalid Line:\n$line\n\nRE:\n$re\n\nRecord:\n$rec\n";
}

__DATA__

1010950   01.07.200400.00.00008  M3    DN       Y    
2001.11.200400052.85        00044.95
5001.07.2004Aboriginal or Torres Strait Islander health
5001.07.2004service
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