[aligned-ibrp-s-06-aunz]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Standard rated" the Document level allowance tax rate (ibt-096) MUST be greater than zero.
aligned-ibrp-s-06-aunz
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='GST']
(xs:decimal(cbc:Percent) > 0)