# aligned-ibrp-048-aunz

Source: https://xmlvalid.com/rules/aligned-ibrp-048-aunz

> Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.

- Level: error
- Rule sets: PINT A-NZ rules (Australia and New Zealand) 1.1.3
- Context: `cac:TaxSubtotal`
- Test: `exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='GST']/cbc:Percent) or (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='GST']/normalize-space(cbc:ID)='O')`

Validate a document against these rules: https://xmlvalid.com/validate