62Protection of assessors

#### 62 Protection of assessors 62 Protection of assessors > > (1) A matter or thing done or omitted to be done by an assessor under Part 3 or 4 in the exercise of the assessor’s functions does not, if the matter or thing was done or omitted in good faith, subject the assessor personally to any action, liability, claim or demand. > > > (2) An assessor under Part 3 or 4 is, in any legal proceedings, competent but not compellable to give evidence or produce documents in respect of any matter in which he or she was involved in the course of the exercise of his or her functions as an assessor. > > > (3) Any liability that would attach to a person were it not for the operation of subsection (1) attaches instead to the Crown.