Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Stone v Commissioner of Taxation [2003] FCAFC 145
INCOME TAX – income according to ordinary concepts – whether monies received by appellant income – whether appellant carrying on a business – where appellant an elite athlete – where appellant received prize monies, grants, sponsorship and attendance fees – where appellant also employed
Income Tax Assessment Act 1997 (Cth) s 6-5(1), 6-5(2) Income Tax Assessment Act 1936 (Cth) Federal Court Rules O 52 r 22(3)
Stone v Commissioner of Taxation [2002] FCA 1492 varied
Justinian's Institutes 4.3.4 Digest of Justinian 9.2.9.4 JOANNA STONE v COMMISSIONER OF TAXATION N1371 OF 2002 HEEREY, EMMETT & HELY JJ 27 JUNE 2003 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N1371 OF 2002
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: JOANNA STONE
APPELLANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGES: HEEREY, EMMETT & HELY JJ
DATE OF ORDER: 27 JUNE 2003
WHERE MADE: SYDNEY
THE COURT ORDERS THAT: 1. the appeal be allowed in part; 2. the orders of the primary judge be varied so as to provide that the matter be remitted to the respondent to reassess according to law, in accordance with these reasons; 3. the respondent pay the appellant's costs of the application and the appeal. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N1371 OF 2002
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: JOANNA STONE
APPELLANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGES: HEEREY, EMMETT & HELY JJ
DATE: 27 JUNE 2003
PLACE: SYDNEY
REASONS FOR JUDGMENT
THE COURT: 1 The appellant, Joanna Stone ('Ms Stone'), in addition to being employed as a senior constable in the Queensland Police Force, is one of Australia's leading javelin throwers. She has not experienced the problems referred to in Justinian's Institutes 4.3.4 and Digest of Justinian 9.2.9.4. However, she has experienced other problems, which involve the respondent, the Commissioner of Taxation ('the Commissioner'). The Commissioner says that Ms Stone is liable to pay income tax under the Income Tax Assessment Act 1997 (Cth)('the 1997 Act') in respect of certain monies she has received in connection with the pursuit of her javelin throwing activities ('the Activities').
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