Taxation Administration Act 2001
sec.150Protection from liability
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sec.150 Protection from liability
An official is not civilly liable for an act done, or omission made, honestly and without negligence under a tax law. If subsection (1) prevents a civil liability attaching to an official, the liability attaches instead to the State. In this section— official means— the commissioner; or an investigator; or a public service employee to whom the commissioner has delegated a power under a tax law; or a person acting under the direction of the commissioner or an investigator. (sec.150-ssec.1) An official is not civilly liable for an act done, or omission made, honestly and without negligence under a tax law. (sec.150-ssec.2) If subsection (1) prevents a civil liability attaching to an official, the liability attaches instead to the State. (sec.150-ssec.3) In this section— official means— the commissioner; or an investigator; or a public service employee to whom the commissioner has delegated a power under a tax law; or a person acting under the direction of the commissioner or an investigator.
- (a) the commissioner; or
- (b) an investigator; or
- (c) a public service employee to whom the commissioner has delegated a power under a tax law; or
- (d) a person acting under the direction of the commissioner or an investigator.