This doesn't look like a genuine Excel file extension (which is normally XLSX or XLS) so it's likely that the bot network sending out the emails has an error in it or it's designed to trick anti-virus software into allowing it through in the hope some users may rename it to a XLS and thus launch the virus payload.
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| pXLS Excel File Attachment |
If you receive this email then the safest option is to just delete it. It's not a real bill and is not sent by Telestra.
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