Prohibition on unauthorised tax collection restricts collection to registered persons; invoices must prominently show the tax component.

Prohibition on unauthorised collection prevents unregistered persons from collecting tax and restricts registered persons to collecting tax only as authorised by the Act and rules. A separate invoice disclosure duty requires that the person liable to pay tax must prominently indicate the tax amount in assessment documents, tax invoices and similar records so the tax component forms part of the stated price.

---

---

---