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<h1>Penalty for contraventions: administrative noncompliance attracts fixed and continuing penalties for registration, records, information and invoicing failures.</h1> 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.