<state id="SA">
	<property id="5">
		<name>Prop1</name>
		<area>35</area>
	</property>
	<property id="10">
		<name>Prop2</name>
		<area>55</area>
	</property>
</state>
<state id="NSW">
	<property id="24">
	....
</state>

<states>
	<state id="SA">
		<properties>
			<property id="5">
				<name>Prop1</name>
				<area>35</area>
			</property>
			<property id="10">
				<name>Prop2</name>
				<area>55</area>
			</property>
		</properties>	
	</state>
	<state id="NSW">
		<properties>
			<property id="24">
			....
		</properties>
	</state>
</states>

SELECT  
	1             		as Tag, 
	NULL          		as Parent,
	c.textstate		as [state!1!idstate],
	null			as [property!2!name!element],
	null			as [property!2!areaHA!element],
	null			as [property!2!dateGranted!element],
	null	 		as [property!2!titleHoldingBody!element],
	null 			as [property!2!idproperty]
FROM         
	dbo.tblStates c
Where 
	c.IDState<>0
union all
SELECT  
	2,             		 
	1,          		
	b.textstate,
	a.ShortLandName,		
	a.area,			
	a.GrantDate,		
	a.THBName,
	a.IDProperty
FROM         
	dbo.tblStates b, dbo.vw_LandPurchases_WebsiteExport_Prop a where 
	a.IDState = b.IDState
Order By
	[state!1!idstate],[property!2!idproperty]
for xml explicit

USE Northwind
GO
SELECT	1	AS Tag, 
	NULL	AS Parent,
	NULL	AS [Customer!2!CustomerID],
	NULL	AS [Order!3!OrderID],
	0	AS [root!1!Customer!hide]
UNION ALL
SELECT	2			AS Tag, 
	1			AS Parent,
	Customers.CustomerID	AS [Customer!2!CustomerID],
	NULL			AS [Order!3!OrderID],
	1			AS [root!1!Customer!hide]
FROM Customers
UNION ALL
SELECT	3			AS Tag,  
	2			AS Parent,
	Customers.CustomerID	AS [Customer!2!CustomerID],
	Orders.OrderID		AS [Order!3!OrderID],
	1			AS [root!1!Customer!hide]
FROM	Customers
	JOIN Orders
		ON Orders.CustomerID = Customers.CustomerID
ORDER BY [root!1!Customer!hide], [Customer!2!CustomerID], [Order!3!OrderID]
FOR XML EXPLICIT