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Taxation Administration Act 1999
81Personal liability
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81 Personal liability
A matter or thing done or omitted by the commissioner or a tax officer
does not, if the matter or thing was done or omitted honestly for the
purpose of—
(a) administering or enforcing a tax law of the Territory; or
(b) administering or enforcing a tax law of a reciprocating
jurisdiction in accordance with division 9.3;
subject the commissioner or the tax officer so acting personally to any
action, liability, claim or demand.