80. Immunity

No person or officer, employee or agent of the person is to incur any civil or criminal liability under any written law or rule of law, or be liable for any breach of confidence or to any disciplinary action by a professional body, for doing or omitting to do any act, if the act is done or omitted to be done in good faith and with reasonable care and for the purpose of complying with or giving effect to —

No liability shall lie against the Commissioner, a Deputy Commissioner or an Assistant Commissioner, an authorised officer, the Secretary to an Appeal Committee or the Appeal Panel or a member of an Appeal Committee or the Appeal Panel or any person acting under their direction for anything done or intended to be done in good faith and with reasonable care in the execution or purported execution of this Act.

For the purpose of determining whether a person or appointment holder mentioned in subsection (1) or (2) has acted in good faith and with reasonable care in respect of anything done or omitted to be done by the person or appointment holder, a court has to consider such matters and circumstances as may be prescribed by the Minister and different matters and circumstances may be prescribed for different classes of persons or appointment holders.