13.12.6 Links in ODT export
ODT exporter creates native cross-references for internal links. It creates Internet-style links for all other links.
A link with no description and pointing to a regular, un-itemized, outline heading is replaced with a cross-reference and section number of the heading.
A ‘\ref{label}
’-style reference to an image, table etc., is replaced with a cross-reference and sequence number of the labeled entity. See Labels and captions in ODT export.