Penalty for contraventions: administrative noncompliance attracts fixed and continuing penalties for registration, records, information and invoicing failures. Section 77 prescribes penalties for failures including registration, recordkeeping, furnishing information or documents, appearing on summons, electronic tax payment, and defective invoicing; specified defaults attract a maximum monetary penalty and certain failures may alternatively attract a daily continuing penalty from the day after the due date until compliance; a residual clause penalises any other contraventions of the Chapter or rules for which no separate penalty is provided.