According to Wikipedia, Toowoomba is the second-most-populous inland city in the country after Canberra, home to approx. 150 000 people. The New England Highway passes through the city in a North-South direction. Two other national highways - the Warrego and the Gore - pass nearby. Toowoomba is often called the Garden City due to the many beautiful parks and gardens throughout the city, and the long-running annual Carnival of Flowers includes tours of many public and private gardens, beautifully manicured to be in full bloom during September.
About 10 km south of the city, travellers can choose between two alternatives routes into the city: the New England Highway, which passes through Hodgsonvale, before entering the city at Kearneys Springs, or Drayton Connection Road, which enters the city at Drayton.
At the posted coordinates, you will see a large "Welcome to Toowoomba City" sign.
The cache is NOT at the posted coordinates (because there are other caches close to this spot!) However, it is only a short walk (or drive) away!
The artwork on the sign will provide you with clues to work out the final coordinates.
The cache is hidden at S 27° AB.CDE' E 151° BE.FEG' where:
A = the number of horses and cows
B = number of times the letter " i " is used in the slogan
C = A squared
D = E + A
E = the time on the clock
F = Speed Limit (displayed in the photo on the sign) divided by B
G = the number of arched windows (in the black/white artwork at the bottom of the sign)
(A + B + C + D + E + F + G = 42)