70
CurrentPersonal liability
Part 9Tax officers, investigation, collection of information and secrecy provisions
Division 1Tax officers
70 Personal liability
A matter or thing done or omitted by the Chief Commissioner or a tax officer does not, if the matter or thing was done or omitted in good faith for the purpose of executing a taxation law, subject the Chief Commissioner or the tax officer so acting personally to any action, liability, claim or demand.
This Act’s bill:Explanatory memorandumSecond reading speech
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