150
CurrentProtection 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.
This Act’s bill:Explanatory memorandum
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