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Stone v Commissioner of Taxation 15

[2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297

Federal Court of Australia

Australia - Commonwealth

29th November, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CR 2025/20 - National sporting organisations - financial support provided to elite athletes	[2025] ATOCR 20	Australian Taxation Office	Australia - Commonwealth	circa 2025	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR CR2021/100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR 100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR CR2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
SGR 2009/1 - Superannuation guarantee: payments made to sportspersons	[2009] ATOSGR 1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SGR 2009/1 - Superannuation guarantee: payments made to sportspersons	[2009] ATOSGR SGR2009/1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
Re Phippen and FCT	[2005] AATA 952; 60 ATR 1271	Administrative Appeals Tribunal	Australia	30 Sep 2005	AustLII
Stone v Commissioner of Taxation	[2003] FCAFC 145; (2003) 130 FCR 299; (2003) 198 ALR 541; (2003) 53 ATR 214	Federal Court of Australia	Australia - Commonwealth	27 Jun 2003	AustLII		21
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?"	(2018) 16 E-Journal of Tax Research 2	Burtonp, Mark	Australia	circa 2018	AustLII		1
"High Court Decision in Commissioner of Taxation v Stone and Its Impact on Sport in Australia, The"	(2005) 12 James Cook University Law Review 112	Davies, Chris	Australia	circa 2005	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
First Provincial Building Society Ltd v Commissioner of Taxation	(1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		56
Reuter v FCT	(1993) 93 ATC 4,037		Australia	circa 1993	IntelliConnect		1
Evans v FCT	89 ATC 4,540		Australia	circa 1989	IntelliConnect		2
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII		172
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1111
FCT v Harris	[1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869	Federal Court of Australia	Australia - Commonwealth	2 Jun 1980	AustLII		64
Inglis v FCT	(1980) 80 ATC 4,001		Australia	circa 1980	IntelliConnect		6
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		148
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		321
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		387
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		314
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		98
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57
Newton v Pyke	(1908) 25 TLR 127		United Kingdom	circa 1908	LexisNexis		40
Ericksen v Last	(1881) 8 QB 414		United Kingdom	circa 1881	LexisNexis / Westlaw		11
Brown v FCT	49 ATR 301; [2002] FCA 318; 119 FCR 269		Australia	circa 1995	Legal Online / Westlaw		1

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