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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.