Penalty for failing to issue tax invoice etc
288-45 Penalty for failing to issue tax invoice etc
You are liable to an administrative penalty of 20 penalty units if you fail to issue a tax invoice as required by section 29‑70 of the *GST Act.
You are liable to an administrative penalty of 20 penalty units if you fail to issue an adjustment note as required by section 29‑75 of the *GST Act.
You are liable to an administrative penalty of 20 penalty units if you fail to give a notice as required by subsection 84‑89(3) of the *GST Act.
You are liable to an administrative penalty of 20 penalty units if you fail to issue a third party adjustment note as required by section 134‑20 of the *GST Act.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
This Act’s bill:Second reading speech
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