32
In forceImmunity
Part 6General
32 Immunity
(1)
The Commissioner or a person assisting the Commissioner under section 21 is not personally liable for anything done or omitted to be done in good faith—
(a)
in the exercise of a power or the discharge of a duty under this Act or the regulations; or
(b)
in the reasonable belief that the act or omission was in the exercise of a power or the discharge of a duty under this Act or the regulations.
(2)
Any liability resulting from an act or omission that would but for subsection (1) attach to the Commissioner or a person assisting the Commissioner under section 21 attaches to the State instead.
S. 32A inserted by No. 31/2025 s. 46.
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