# aligned-ibrp-z-09-aunz

Source: https://xmlvalid.com/rules/aligned-ibrp-z-09-aunz

> The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Zero rated" MUST equal 0 (zero).

- Level: error
- Rule sets: PINT A-NZ rules (Australia and New Zealand) 1.1.3
- Context: `/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='GST']`
- Test: `xs:decimal(../cbc:TaxAmount) = 0`

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