TAXATION ADMINISTRATION ACT 1996 - SECT 70 Personal liability

TAXATION ADMINISTRATION ACT 1996 - SECT 70

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.