CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
44Penalty for failing to issue tax invoice or adjustment note
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44 Penalty for failing to issue tax invoice or adjustment note
(1) If you fail to issue a tax invoice as required by section 29‑70 of the GST Act, you are liable to a penalty of 20 penalty units. (2) If you fail to issue an adjustment note as required by section 29‑75 of the GST Act, you are liable to a penalty of 20 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.