s 150
In forceProtection from liability
Part 12Miscellaneous provisions
150 Protection from liability
(1)
An official is not civilly liable for an act done, or omission made, honestly and without negligence under a tax law.
(2)
If subsection (1) prevents a civil liability attaching to an official, the liability attaches instead to the State.
(3)
In this section—official means—
(a)
the commissioner; or
(b)
an investigator; or
(c)
a public service employee to whom the commissioner has delegated a power under a tax law; or
(d)
a person acting under the direction of the commissioner or an investigator.
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