Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated ActsA 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.