Hi Alex,
Not what you want to hear, but I confirm your observation using the code below on a GB60 with 3L31R. 
BTW 32kHz xtal.
NOLIST
#include "9S08GB60v1rdp.inc"
.LIST
ORG RamStart
counter rmb 1
stat rmb 1
ORG RomStart
lda #(mCOPT+mSTOPE+mBKGDPE)
sta SOPT ;disable COP
mov #0,counter
mov #%00001111,PTFD
mov #%00001111,PTFDD
mov #mPTAPE4,PTAPE
clr stat
ldhx #$0000
*********** Set-up ICG to clock the bus at 18.8 MHz **********************
MOV #(mMFD2|mMFD1|mMFD0),ICGC2 ;sets MFD divider
MOV #(mREFS|mCLKS1|mCLKS0),ICGC1 ;
BRCLR LOCK,ICGS1,* ;loop until FLL locks
jsr RTI_init
CLI ;enable ints
loop1 brset PTAD4,PTAD,loop2
brset 0,stat,loop1
bset 0,stat
lda SRTISC
ora #mRTICLKS
sta srtisc
bra loop1
loop2 brclr 0,stat,loop1
bclr 0,stat
lda SRTISC
eor #mRTICLKS
sta srtisc
bra loop1
RTI_init:
* lda #(mRTICLKS+mRTIE+mRTIS2+mRTIS1+mRTIS0)
lda #(mRTIE+mRTIS2+mRTIS1+mRTIS0)
sta SRTISC
rts
RTI_Handler:
lda SRTISC
ora #mRTIACK
sta srtisc
inc counter
lda counter
coma
sta PTFD
rti
ORG $FFCC
DC.W RTI_Handler ; RTI
ORG $FFFE
DC.W ROMStart ;
BR
Peg