Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 125

125 . ^1MC         Exemption from personal liability

        (1)         The Commissioner or an investigator is not personally liable for anything done or omitted to be done in good faith and without negligence in the performance or purported performance, of a function under a taxation Act.

        (2)         Subsection (1) does not relieve the State of any liability that, but for that subsection, it might have had for the acts or omissions of the Commissioner or an investigator.

        [Modification, to section 125, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 59 and endnote 1MC.]

        [Heading amended: No. 12 of 2008 s. 49.]