Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
26Protection of Commissioner, &c.
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26 Protection of Commissioner, &c.
(1) This section applies to –
(a) the Commissioner or Deputy Commissioner; and
(b) a delegate of the Commissioner who is a State Service officer or State Service employee.
(2) No personal liability attaches to a person to whom this section applies for an honest act or omission of that person in the performance or exercise, or purported performance or exercise, of his or her functions or powers under this Act.
(3) A liability that would, but for subsection (2) , lie against a person to whom this section applies, lies instead against the Crown.