Try this, you had some syntax issues:
<?php
//you will need this before you do anything with $_SESSION
session_start();
if(isset($_GET['user_type']) && $_GET['user_type'] == 'Administrator'){
if( !isset($_SESSION['txt_username']) || !isset($_SESSION['txt_pwd']) ){
echo "<a href='login.php'>Log in</a>";
}else{
echo $_SESSION['txt_username'];
echo ' | <a href="logout.php"> Log Out</a>';
}
}
?>