Inspector-General of Taxation Act 2003
40Protection from liability for Minister, Inspector‑General etc.
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40 Protection from liability for Minister, Inspector‑General etc.
(1) This section applies to the following persons (protected persons): (a) the Minister; (b) the Inspector‑General; (c) a person acting under the Inspector‑General’s authority. (2) A protected person is not liable to civil proceedings for loss, damage or injury of any kind suffered by another person as a result of the performance or exercise, in good faith, of the protected person’s functions, powers or duties under or in relation to this Act or the Ombudsman Act 1976 (as it applies because of section 15 of this Act).