{"id":"C1960A00001","name":"Taxation Administration Act 1960","slug":"taxation-administration-act-1960","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"1 of 1960","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28768,"registerId":"commonwealth-C1960A00001-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1960","content":"TAXATION ADMINISTRATION.\n\nNo. 1 of 1960.\n\nAn Act to extend the Term of Office of the Commissioner of Taxation.\n\n\\[Assented to 31st March, 1960.\\]\n\nBE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title\n\n1. This Act may be cited as the Taxation Administration Act 1960.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nExtension of term of office of Commissioner of Taxation.\n\n3. Notwithstanding the provisions of sub-sections (1.) and (2.) of section five of the Taxation Administration Act 1953-1959 but subject to the other provisions of that Act, the Commissioner of Taxation holding office at the date of commencement of this Act shall continue in his office until and including the third day of April, One thousand nine hundred and sixty-one, being the day next preceding the sixty-sixth anniversary of his birth.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1700},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act remains precisely targeted at its original purpose: extending the term of the specific Commissioner of Taxation in office in 1960. It has not expanded beyond this narrow, personal legislative measure."},"complexity_factors":["Only 3 operative sections total","Single-purpose legislation affecting one identified individual","Minimal cross-referencing (only references sections 5(1) and 5(2) of the Taxation Administration Act 1953-1959)","No interpretation section or defined terms","Simple temporal limitation with a fixed end date (3 April 1961)"],"plain_english_summary":"This law gives a one-time employment extension to the head of the Australian Tax Office who was in the job in 1960.\n\n**What it does:**\n- Normally, the Tax Commissioner had to retire at age 65 under the *Taxation Administration Act 1953*\n- This law creates a temporary exception for the specific person who held the job when the law passed\n- It allows that Commissioner to keep working until 3 April 1961 (the day before his 66th birthday)\n\n**Who it affects:**\n- Only the Commissioner of Taxation (the head of the tax office) who was in office on the date this Act became law in March 1960\n\n**Why it matters:**\n- This is a technical, personal-specific amendment to retain an experienced office-holder for an extra year beyond the normal retirement age. It applies only to that specific individual and has no ongoing effect on future office-holders."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1960","history":"/api/acts/taxation-administration-act-1960/history","analysis":"/api/acts/taxation-administration-act-1960/analysis","conflicts":"/api/acts/taxation-administration-act-1960/conflicts","importantCases":"/api/acts/taxation-administration-act-1960/important-cases","documents":"/api/acts/taxation-administration-act-1960/documents"}}