##### 45 Penalty for both principal and agent issuing certain documents An entity is liable to a penalty if both the entity and its agent issue: (a) separate tax invoices relating to the same taxable supply, contrary to subsection 153‑15(2) of the GST Act; or (b) separate adjustment notes for the same decreasing adjustment, contrary to subsection 153‑20(2) of that Act. The penalty is 20 penalty units. > Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

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Section 45 - A New Tax System (Goods and Services Tax Administration) Act 1999 - Penalty for both principal and agent issuing certain documents — Zoe