declare @xml xml;

set @xml = '
    <rows>
        <r ID="1">
            <LastName>Clown</LastName>
            <FirstName>Bozo</FirstName>
            <MiscInfo>Bozo is a clown at Wringley</MiscInfo>
        </r>
        <r>
            <LastName>Netchaev</LastName>
            <FirstName>Oleg</FirstName>
            <Gender>Male</Gender>
            <MiscInfo>Oleg''s info goes here</MiscInfo>
        </r>
    </rows>
';

select
    item.value('@ID', 'int') ID,
    item.value('LastName[1]', 'varchar(10)') LastName,
    item.value('FirstName[1]', 'varchar(10)') FirstName,
    item.value('Gender[1]', 'varchar(10)') Gender,
    item.value('MiscInfo[1]', 'varchar(35)') MiscInfo
    from @xml.nodes('//rows/r') R(item);

ID          LastName   FirstName  Gender     MiscInfo
----------- ---------- ---------- ---------- -----------------------------------
1           Clown      Bozo       NULL       Bozo is a clown at Wringley
NULL        Netchaev   Oleg       Male       Oleg's info goes here

<?xml version="1.0" encoding="utf-8"?>
<xs:schema elementFormDefault="qualified" xmlns:xs="http://www.w3.org/2001/XMLSchema" version="1.0">
	<xs:element name="BusinessFunction">
		<xs:complexType>
			<xs:sequence>
				<xs:element name="Business_Function_Id" type="xs:int" maxOccurs="1" minOccurs="1" />
				<xs:element name="Parent_Business_Function_Id" type="xs:int" maxOccurs="1" minOccurs="0" nillable="true" />
				<xs:element name="Name" type="xs:string" maxOccurs="1" minOccurs="0" />
				<xs:element name="Description" type="xs:string" maxOccurs="1" minOccurs="0" nillable="true" />
				<xs:element name="Begin_Dt" type="xs:dateTime" maxOccurs="1" minOccurs="0" />
				<xs:element name="End_Dt" type="xs:dateTime" maxOccurs="1" minOccurs="0" nillable="true" />
				<xs:element name="Update_Dt" type="xs:dateTime" maxOccurs="1" minOccurs="0" />
				<xs:element name="Delete_Dt" type="xs:dateTime" maxOccurs="1" minOccurs="0" nillable="true" />
				<xs:element name="TimeStamp" type="xs:base64Binary" maxOccurs="1" minOccurs="0" nillable="true" />
			</xs:sequence>
		</xs:complexType>
	</xs:element>

declare @xml xml (TrackingXML)
SET @xml = '<BusinessFunction xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Business_Function_Id>0</Business_Function_Id><Delete_Dt xsi:nil="true" /></BusinessFunction>'

SELECT x.[BusinessFunction].value('Delete_Dt', 'dateTime')
FROM @xml.nodes('/BusinessFunction') x([BusinessFunction])