Stone v Commissioner of Taxation [2002] FCA 1492

FEDERAL COURT OF AUSTRALIA

Stone v Commissioner of Taxation [2002] FCA 1492

INCOME TAX – applicant elite athlete received prize money, government grants, some fees for attendance at functions and sponsorship moneys or benefits – whether income in ordinary concepts – whether applicant carried on a business where also Police Officer. Income Tax Assessment Act 1936 (Cth) ss 25, 26(e)

Scott v Commissioner of Taxation (1935) 3 ATD 142 referred to Federal Commissioner of Taxation v Dixon (1952) 86 CLR 540 cited Inland Revenue Commissioner v Livingston (1927) 11 TC 538 cited Ericksen v Last (1881) 8 QB 414 cited Newton v Pyke (1908) 25 TLR 127 cited Evans v Federal Commissioner of Taxation (1989) 89 ATC 4,540 cited Hope v Bathhurst City Council (1980) 144 CLR 1 cited Ferguson v Commissioner of Taxation (1979) 79 ATC 4,261 referred to Inglis v Federal Commissioner of Taxation (1980) 80 ATC 4,001 cited Case No. T 14, 18 TBRD 67 considered Case No. S 17 17 TBRD 89 considered First Provincial Building Society Ltd v Commissioner of Taxation (1995) 56 FCR 320 cited Federal Commissioner of Taxation v Dixon (1952) 86 CLR 540 discussed Hayes v Federal Commissioner of Taxation (1956) 96 CLR 47 discussed Scott v Federal Commissioner of Taxation (1966) 117 CLR 514 discussed Smith v Federal Commissioner of Taxation (1987) 164 CLR 513 discussed Brown v Federal Commissioner of Taxation (2002) 49 ATR 301 cited Reuter v Federal Commissioner of Taxation (1993) 93 ATC 4,037 cited Federal Commissioner of Taxation v Harris (1980) 30 ALR 10 discussed Parsons, Income Taxation in Australia, Law Book Co, 1985 JOANNA STONE v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 748 of 2001 HILL J 29 NOVEMBER 2002 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY V748 OF 2001