81
In forcePersonal liability
Part 9Tax officers, investigation and secrecy provisions
Division 9.1Tax officers
81 Personal liability
A matter or thing done or omitted by the commissioner or a tax officer does not, if the matter or thing was done or omitted honestly for the purpose of—
(a)
administering or enforcing a tax law of the Territory; or
(b)
administering or enforcing a tax law of a reciprocating jurisdiction in accordance with division 9.3;
subject the commissioner or the tax officer so acting personally to any action, liability, claim or demand.
Division 9.2 Powers of investigation
This Act’s bill:Explanatory statementSecond reading speech
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