[aligned-ibrp-032-aunz]-Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095).
aligned-ibrp-032-aunz
cac:AllowanceCharge[cbc:ChargeIndicator = false()]
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='GST']/cbc:ID) or not(parent::ubl:Invoice|parent::cn:CreditNote)