(1)  This section applies to –

(a) the Commissioner; and

(b) an authorised officer; and

(c) a delegate of the Commissioner who is appointed or employed under the Tasmanian State Service Act 1984 .

(2)  No personal liability attaches to a person to whom this section applies for an honest act or omission in the performance, or purported performance, of functions under this Act.

(3)  A liability that would, but for subsection (2) , lie against a person to whom this section applies, lies instead against the Crown.