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/usr/src/gcc-4.8/debian/rules.d/binary-hppa64.mk is in gcc-4.8-source 4.8.5-4ubuntu2.

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The actual contents of the file can be viewed below.

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arch_binaries  := $(arch_binaries) hppa64

# ----------------------------------------------------------------------
$(binary_stamp)-hppa64: $(install_hppa64_stamp)
	dh_testdir
	dh_testroot

#	dh_installdirs -p$(p_hppa64)

	rm -f $(d_hppa64)/usr/lib/libiberty.a
	-find $(d_hppa64) ! -type d

	: # provide as and ld links
	dh_link -p $(p_hppa64) \
		/usr/bin/hppa64-linux-gnu-as \
		/$(hppa64libexecdir)/gcc/hppa64-linux-gnu/$(versiondir)/as \
		/usr/bin/hppa64-linux-gnu-ld \
		/$(hppa64libexecdir)/gcc/hppa64-linux-gnu/$(versiondir)/ld

	debian/dh_doclink -p$(p_hppa64) $(p_xbase)
	debian/dh_rmemptydirs -p$(p_hppa64)

	dh_strip -p$(p_hppa64) -X.o -Xlibgcc.a -Xlibgcov.a
	dh_compress -p$(p_hppa64)
	dh_fixperms -p$(p_hppa64)
	dh_shlibdeps -p$(p_hppa64)
	dh_gencontrol -p$(p_hppa64) -- -v$(DEB_VERSION) $(common_substvars)
	dh_installdeb -p$(p_hppa64)
	dh_md5sums -p$(p_hppa64)
	dh_builddeb -p$(p_hppa64)

	touch $@