2.1.1143 Part 4 Section 220.127.116.11, smartTags (Smart Tags)
a. The standard states that the id attribute specifies the relationship identifier that is used in conjunction with a corresponding relationship file to resolve the location of the smart tag.
The id attribute of the smartTags element defines a relationship to a part within the presentation package whose contents are defined by the PowerPoint 97-2003 Binary File Format (.ppt) Structure Specification (“[MS-PPT] section 2.11.28; SmartTagStore11Container”). This binary part contains no RecordHeader structure.