(1) A matter or thing done or omitted by the Commissioner, an authorised officer or any other person engaged in the administration of this Act does not, if the matter or thing was done or omitted in good faith for the purpose of executing this Act, subject the Commissioner, authorised officer or other person so acting personally to any action, liability, claim or demand.
(2) Any liability that would, but for subsection (1), attach to a person, attaches instead to the State.