Queensland Consolidated Acts Queensland Consolidated Acts(1) An official is not civilly liable for an act done, or omission made, honestly and without negligence under a tax law.
(2) If subsection (1) prevents a civil liability attaching to an official, the liability attaches instead to the State.
(3) In this section—
official means—
(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.