After section 24 of the Fair Trading Act 1999 insert —
A person must not, in trade or commerce, assert a right to payment from another person for the supply of goods or services if, at the time of the assertion of the right to payment—
(a) no request for the goods or services had been made by or on behalf of the other person; and
(b) the goods or services were not supplied.
Penalty: 240 penalty units, in the case of a natural person.
600 penalty units, in the case of a body corporate.
Example
This offence would apply to the sending of false invoices, that is invoices for goods or services that have not been supplied.".